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Supplementary Provisions, Article 73Transitional Measures Concerning Special Provisions on Taxation on Transactions of Consolidated Corporations with Foreign Affiliates
第七十三条（連結法人の国外関連者との取引に係る課税の特例に関する経過措置）
The provisions of Article 68-88, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years of a consolidated corporation beginning on or after October 1, 2011, and the provisions then in force continue to govern corporation tax for consolidated business years of a consolidated corporation that began before that date.
新租税特別措置法第六十八条の八十八第二項の規定は、連結法人の平成二十三年十月一日以後に開始する連結事業年度分の法人税について適用し、連結法人の同日前に開始した連結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.