1 article
Supplementary Provisions, Article 39Transitional Measures Concerning Inclusion in Deductible Expenses, etc. of an Adjustment Account for Assets, etc. Transferred as a Result of a Non-qualified Merger, etc.
第三十九条（非適格合併等により移転を受ける資産等に係る調整勘定の損金算入等に関する経過措置）
The provisions of Article 62-8 of the New Corporation Tax Act apply to a non-qualified merger, etc. prescribed in paragraph (1) of that Article that a corporation carries out on or after the Companies Act Effective Date.
新法人税法第六十二条の八の規定は、法人が会社法施行日以後に行う同条第一項に規定する非適格合併等について適用する。
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.