1 article
Supplementary Provisions, Article 13Transitional Measures for Calculation of the Amount of Income from Lease Transactions
第十三条（リース取引に係る所得の金額の計算に関する経過措置）
The provisions of Article 67-2 of the New Income Tax Act apply to lease transactions prescribed in paragraph (3) of that Article under contracts concluded on or after April 1, 2008.
新所得税法第六十七条の二の規定は、平成二十年四月一日以後に締結される契約に係る同条第三項に規定するリース取引について適用する。
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.