1 article
Supplementary Provisions, Article 81Transitional Measures Concerning Special Depreciation, etc. or Special Corporation Tax Credit Where Machinery, etc. Is Acquired in a National Strategic Special Zone
第八十一条（国家戦略特別区域において機械等を取得した場合の特別償却等又は法人税額の特別控除に関する経過措置）
With regard to the application of the provisions of Article 42-10, paragraph (3) of the Former Act on Special Measures Concerning Taxation to assets for development research prescribed in that paragraph that a corporation acquired or manufactured before the Effective Date, the provisions then in force continue to govern.
法人が施行日前に取得又は製作をした旧租税特別措置法第四十二条の十第三項に規定する開発研究用資産に係る同項の規定の適用については、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.