1 article
Supplementary Provisions, Article 3Transitional Measures Concerning Exclusion of Fines, etc. from Deductible Expenses
第三条（罰金等の損金不算入に関する経過措置）
The provisions of Article 38, paragraph (2) of the New Corporation Tax Act (limited to the part pertaining to item (v)) apply to the things listed in that item that are imposed on a corporation on or after the Effective Date.
新法人税法第三十八条第二項（第五号に係る部分に限る。）の規定は、法人が施行日以後に課される同号に掲げるものについて適用する。
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.