1 article
Supplementary Provisions, Article 48Transitional Measures Concerning the Reserve for Exploration or Reserve for Overseas Exploration
第四十八条（探鉱準備金又は海外探鉱準備金に関する経過措置）
The provisions of Article 58, paragraphs (1), (2) and (8) of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation beginning on or after April 1, 2026, and the provisions then in force continue to govern corporation tax for business years of a corporation that began before that date.
新租税特別措置法第五十八条第一項、第二項及び第八項の規定は、法人の令和八年四月一日以後に開始する事業年度分の法人税について適用し、法人の同日前に開始した事業年度分の法人税については、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.