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Supplementary Provisions, Article 5Transitional Measures Concerning Special Provisions on the Amount of Special Credit Deducted from Corporation Tax

第五条(法人税の額から控除される特別控除額の特例に関する経過措置)

The provisions of Article 42-12 of the New Act apply to corporation tax of a corporation for business years beginning on or after April 1, 2009.

の規定は、法人の平成二十一年四月一日以後に開始する事業年度分の法人税について適用する。

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