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Supplementary Provisions, Article 6Transitional Provisions Concerning Exclusion of Taxes and Public Dues from Deductible Expenses
第六条（租税公課の損金不算入に関する経過規定）
Article 38, paragraph (2) (Exclusion of Taxes and Public Dues from Deductible Expenses) of the New Act applies where a corporation pays any of those listed in the items of that paragraph on or after the Effective Date, and the provisions then in force continue to govern where a corporation made such a payment before that date.
新法第三十八条第二項（租税公課の損金不算入）の規定は、法人が施行日以後に同項各号に掲げるものを納付する場合について適用し、法人が同日前に当該納付をした場合については、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.