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Supplementary Provisions, Article 55Transitional Measures Concerning Denial of Acts or Calculation by Family Companies, etc.
第五十五条（同族会社等の行為又は計算の否認等に関する経過措置）
The provisions of Article 132, paragraph (3) of the New Corporation Tax Act apply to acts or calculations carried out by a corporation on or after the Effective Date.
新法人税法第百三十二条第三項の規定は、法人が施行日以後に行う行為又は計算について適用する。
The provisions of Article 132-2 of the New Corporation Tax Act apply to acts or calculations carried out by a corporation on or after October 1, 2006, and with regard to acts or calculations carried out by a corporation before that date, the provisions then in force continue to govern.
新法人税法第百三十二条の二の規定は、法人が平成十八年十月一日以後に行う行為又は計算について適用し、法人が同日前に行った行為又は計算については、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.