1 article
Supplementary Provisions, Article 87Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where a Small and Medium Sized Enterprise, etc. Acquires Machinery, etc.
第八十七条（中小企業者等が機械等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置）
With regard to the inclusion in gross profit of the amount of the reserve for special depreciation that a corporation set aside pursuant to the provisions of Article 42-6, paragraph (5) of the Former Act on Special Measures Concerning Taxation in a business year that began before the Effective Date, the provisions then in force continue to govern.
法人が施行日前に開始した事業年度において旧租税特別措置法第四十二条の六第五項の規定により積み立てた特別償却準備金の金額の益金の額への算入については、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.