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Supplementary Provisions, Article 117Transitional Measures Concerning Special Provisions on Filing Returns for Corporation Tax and Local Corporation Tax by Means of an Electronic Data Processing System Where a Consolidated Corporation Receives the Application of Special Taxation Measures
第百十七条（連結法人が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 68-112 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years of a consolidated parent 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百十二の規定は、連結親法人の令和二年四月一日以後に開始する連結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.