1 article
Supplementary Provisions, Article 54Transitional Measures Concerning Special Provisions on Special Corporation Tax Credit Where Experimental Research Is Conducted
第五十四条（試験研究を行った場合の法人税額の特別控除の特例に関する経過措置）
The provisions of Article 42-4-2, paragraph (10) of the New Act on Special Measures Concerning Taxation apply to corporation tax for which the due date for filing the tax return, etc. falls on or after the Effective Date, and the provisions then in force continue to govern corporation tax for which the due date for filing the tax return, etc. fell before the Effective Date.
新租税特別措置法第四十二条の四の二第十項の規定は、施行日以後に確定申告書等の提出期限が到来する法人税について適用し、施行日前に確定申告書等の提出期限が到来した法人税については、なお従前の例による。
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