1 article
Supplementary Provisions, Article 99Transitional Measures Concerning Special Provisions on Taxation on Investment Corporations
第九十九条(投資法人に係る課税の特例に関する経過措置)
The provisions of Article 67-15 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1), item (ii), (g)) apply to corporation tax for business years ending on or after the Effective Date of an investment corporation prescribed in that paragraph.
新租税特別措置法第六十七条の十五(第一項第二号トに係る部分に限る。)の規定は、同項に規定する投資法人の施行日以後に終了する事業年度分の法人税について適用する。
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.