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Supplementary Provisions, Article 94Transitional Measures Concerning Special Provisions on Taxation on Net Interest Payments, etc. Pertaining to Related Persons, etc.
第九十四条（関連者等に係る純支払利子等の課税の特例に関する経過措置）
The provisions of Article 66-5-2, paragraph (7) and paragraphs (9) through (11) of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation beginning on or after April 1, 2016, and the provisions then in force continue to govern corporation tax for business years of a corporation that began before that date.
新租税特別措置法第六十六条の五の二第七項及び第九項から第十一項までの規定は、法人の平成二十八年四月一日以後に開始する事業年度分の法人税について適用し、法人の同日前に開始した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.