1 article
Supplementary Provisions, Article 92Transitional Measures Concerning Special Provisions on Inclusion in Deductible Expenses of Donations to Specified Regional Employment Companies
第九十二条(特定地域雇用会社に対する寄附金の損金算入の特例に関する経過措置)
With regard to donations prescribed in Article 66-12, paragraph (1) of the Former Act on Special Measures Concerning Taxation to a specified regional employment company prescribed in that paragraph that a corporation makes within the period of validity of a designation prescribed in that paragraph that was made before the Effective Date, the provisions then in force continue to govern.
法人が施行日前にされた旧租税特別措置法第六十六条の十二第一項に規定する指定の有効期間内に支出する同項に規定する特定地域雇用会社に対する同項に規定する寄附金については、なお従前の例による。
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.