1 article
Supplementary Provisions, Article 62Transitional Measures Concerning Special Provisions on Taxation on Mergers of Agricultural Cooperatives, etc.
第六十二条(農業協同組合等の合併に係る課税の特例に関する経過措置)
With regard to a merger listed in Article 68-2, item (i) of the Former Act on Special Measures Concerning Taxation that was carried out before the Effective Date by a federation of agricultural cooperatives whose district covers the entire country as prescribed in that item, the provisions then in force continue to govern.
旧租税特別措置法第六十八条の二第一号に規定する全国の区域を地区とする農業協同組合連合会が施行日前に行った同号に掲げる合併については、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.