1 article
Supplementary Provisions, Article 66Transitional Measures Concerning the Special Deduction for Retained Income of Commercial and Industrial Associations, etc.
第六十六条（商工組合等の留保所得の特別控除に関する経過措置）
The provisions then in force continue to govern corporation tax for business years, which ended before April 1, 2012, of a corporation prescribed in Article 61, paragraph (1) of the Former Act on Special Measures Concerning Taxation.
旧租税特別措置法第六十一条第一項に規定する法人の平成二十四年四月一日前に終了した事業年度分の法人税については、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.