1 article
Supplementary Provisions, Article 102Transitional Measures Concerning Special Provisions on Calculation of the Amount of Foreign-Source Income
第百二条（国外所得金額の計算の特例に関する経過措置）
The provisions of Article 67-18 of the New Act on Special Measures Concerning Taxation apply to the calculation of the amount of foreign-source income prescribed in paragraph (1) of that Article for business years of a domestic corporation beginning on or after April 1, 2016.
新租税特別措置法第六十七条の十八の規定は、内国法人の平成二十八年四月一日以後に開始する事業年度の同条第一項に規定する国外所得金額の計算について適用する。
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.