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Supplementary Provisions, Article 12Transitional Measures Concerning Rescission, etc. of Approval for Consolidated Taxation

第十二条(連結納税の承認の取消し等に関する経過措置)

The provisions of Article 4-5, paragraph (2), items (vi) and (vii) of the New Corporation Tax Act apply to the facts listed in those provisions that occur on or after the Effective Date.

及びの規定は、施行日以後に生ずるこれらの規定に掲げる事実について適用する。

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