1 article
Supplementary Provisions, Article 85Transitional Measures Concerning Exclusion of Entertainment Expenses, etc. from Deductible Expenses
第八十五条（交際費等の損金不算入に関する経過措置）
With regard to the application of the provisions of Article 61-4, paragraph (1) of the New Act on Special Measures Concerning Taxation to corporation tax of a corporation for business years in the case where a dissolution takes place during the period from the Effective Date to September 30, 2010, the phrase "each business year" in that paragraph is deemed to be replaced with "each business year (excluding each business year during liquidation)".
施行日から平成二十二年九月三十日までの間に解散が行われる場合における法人の事業年度分の法人税に係る新租税特別措置法第六十一条の四第一項の規定の適用については、同項中「各事業年度」とあるのは、「各事業年度（清算中の各事業年度を除く。）」とする。
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.