1 article
Supplementary Provisions, Article 102Transitional Measures Concerning Special Provisions on Filing Returns of Corporation Tax and Local Corporation Tax by Means of Electronic Data Processing System Where Special Taxation Measures Are Applied
第百二条（租税特別措置の適用を受ける場合の電子情報処理組織による法人税及び地方法人税の申告の特例に関する経過措置）
The provisions of Article 68-4 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, 2020 and to local corporation tax for taxable business years beginning on or after that date.
新租税特別措置法第六十八条の四の規定は、法人の令和二年四月一日以後に開始する事業年度分の法人税及び同日以後に開始する課税事業年度分の地方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.