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Supplementary Provisions, Article 16Transitional Measures Concerning Inclusion in Deductible Expenses of Dividends Made on the Basis of the Volume of Business with Cooperatives Incurred by Cooperatives, etc.
第十六条（協同組合等の事業分量配当等の損金算入に関する経過措置）
The provisions then in force continue to govern corporation tax of a cooperative, etc. set forth in Article 60-2, paragraph (1) of the Former Corporation Tax Act for which the due date for filing the return under Article 74, paragraph (1) of the Former Corporation Tax Act arrived before the Effective Date.
旧法人税法第六十条の二第一項の協同組合等の旧法人税法第七十四条第一項の規定による申告書の提出期限が施行日前に到来した法人税については、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.