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Supplementary Provisions, Article 93Transitional Measures Concerning Special Provisions on Taxation on Interest on Liabilities, etc. Pertaining to Foreign Controlling Shareholders, etc.
第九十三条（国外支配株主等に係る負債の利子等の課税の特例に関する経過措置）
The provisions then in force continue to govern interest on liabilities, etc. prescribed in Article 66-5, paragraph (10) of the Former Act on Special Measures Concerning Taxation that a foreign corporation paid in a business year that began before April 1, 2016.
外国法人が平成二十八年四月一日前に開始した事業年度において支払った旧租税特別措置法第六十六条の五第十項に規定する負債の利子等については、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.