1 article
Supplementary Provisions, Article 47Transitional Measures Concerning Rejection of Acts or Calculations Pertaining to Organizational Restructuring
第四十七条（組織再編成に係る行為又は計算の否認に関する経過措置）
The provisions of Article 132-2 of the New Corporation Tax Act apply to acts or calculations that a corporation performs on or after May 1, 2007, and with regard to acts or calculations that a corporation performed 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、法人が平成十九年五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.