1 article
Supplementary Provisions, Article 70Transitional Measures Concerning Special Provisions on Valuation Gains and Losses, etc. Where There Is Debt Forgiveness, etc. Pertaining to Specified Partnership Property in Connection with the Business Revitalization of a Small and Medium Sized Enterprise
第七十条（中小企業者の事業再生に伴い特定の組合財産に係る債務免除等がある場合の評価損益等の特例に関する経過措置）
The provisions of Article 67-5-2 of the New Act on Special Measures Concerning Taxation apply in the case where the fact prescribed in paragraph (1) of that Article arises on or after the Effective Date.
新租税特別措置法第六十七条の五の二の規定は、施行日以後に同条第一項に規定する事実が生ずる場合について適用する。
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.