1 article
Supplementary Provisions, Article 58Transitional Measures Concerning Special Provisions on Inclusion in Necessary Expenses of Losses on Depreciable Assets, etc. Based on Debt Workout Plans
第五十八条（債務処理計画に基づく減価償却資産等の損失の必要経費算入の特例に関する経過措置）
The provisions of Article 28-2-2 of the New Act on Special Measures Concerning Taxation apply in the case where an individual referred to in paragraph (1) of that Article receives a release from debts based on a debt workout plan prescribed in that paragraph on or after the Effective Date.
新租税特別措置法第二十八条の二の二の規定は、同条第一項の個人が施行日以後に同項に規定する債務処理計画に基づき債務の免除を受け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.