1 article
Supplementary Provisions, Article 11Transitional Measures Concerning Exclusion of Losses on the Transfer of Specified Assets from Deductible Expenses
第十一条（特定資産に係る譲渡等損失額の損金不算入に関する経過措置）
The provisions of Article 62-7, paragraph (1) of the New Corporation Tax Act apply to a business year of a corporation ending on or after the day on which six months have elapsed counting from the day following the Effective Date, and with regard to a business year of a corporation ending before that day, the provisions then in force continue to govern.
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