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Supplementary Provisions, Article 115Transitional Measures Concerning Special Provisions on Taxation on a Consolidated Corporation's Transactions with Its Foreign Affiliates
第百十五条（連結法人の国外関連者との取引に係る課税の特例に関する経過措置）
The provisions of the second sentence of Article 68-88, paragraph (20) of the New Act on Special Measures Concerning Taxation apply to documents stating the name of the foreign affiliate prescribed in that paragraph, the location of its head office or principal office, and other matters specified by Order of the Ministry of Finance, pertaining to consolidated business years ending on or after April 1, 2020.
新租税特別措置法第六十八条の八十八第二十項後段の規定は、令和二年四月一日以後に終了する連結事業年度に係る同項に規定する国外関連者の名称及び本店又は主たる事務所の所在地その他財務省令で定める事項を記載した書類について適用する。
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.