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Supplementary Provisions, Article 53Transitional Measures Concerning Special Provisions on Taxation on Foreign Corporations, etc. That Are Official Participants in the International Horticultural Expo 2027 to Be Held in 2027
第五十三条（令和九年に開催される二千二十七年国際園芸博覧会の公式参加者である外国法人等に係る課税の特例に関する経過措置）
The provisions of Article 67-16-2 of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years ending on or after the Effective Date of the foreign corporations listed in the items of paragraph (1) of that Article.
新租税特別措置法第六十七条の十六の二の規定は、同条第一項各号に掲げる外国法人の施行日以後に終了する事業年度分の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.