1 article
Supplementary Provisions, Article 66Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Specified Small and Medium Sized Enterprises, etc. Acquire Business Improvement Equipment
第六十六条（特定中小企業者等が経営改善設備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）
The provisions of Article 42-12-3, paragraphs (2) and (3) of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax for business years of a corporation that ended before the Effective Date.
新租税特別措置法第四十二条の十二の三第二項及び第三項の規定は、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し、法人の施行日前に終了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.