1 article
Supplementary Provisions, Article 55Transitional Measures Concerning Special Provisions on Taxation on Certified Research and Development Business Corporations, etc.
第五十五条（認定研究開発事業法人等の課税の特例に関する経過措置）
The provisions of Article 60-3 of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation ending on or after the date specified in Article 1, item (x) of the Supplementary Provisions.
新租税特別措置法第六十条の三の規定は、法人の附則第一条第十号に定める日以後に終了する事業年度分の法人税について適用する。
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.