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Supplementary Provisions, Article 53Transitional Measures Concerning Special Provisions on the Inclusion in Deductible Expenses of Contributions, etc. to Specified Funds
第五十三条（特定の基金に対する負担金等の損金算入の特例に関する経過措置）
The provisions of Article 66-11, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to the premiums prescribed in that paragraph that a corporation which, after the cancellation on or after October 1, 2024 of a mutual aid contract prescribed in that paragraph that it had concluded, has concluded a mutual aid contract prescribed in that paragraph pays for that mutual aid contract.
新租税特別措置法第六十六条の十一第二項の規定は、法人の締結していた同項に規定する共済契約につき令和六年十月一日以後に解除があった後同項に規定する共済契約を締結した当該法人が当該共済契約について支出する同項に規定する掛金について適用する。
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.