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Supplementary Provisions, Article 22Transitional Measures Concerning Carryover of Consolidated Losses
第二十二条（連結欠損金の繰越しに関する経過措置）
The provisions of Article 81-9 of the New Corporation Tax Act (excluding the proviso to paragraph (1) and paragraph (8)) apply to a consolidated net operating loss incurred in a consolidated business year of a consolidated corporation that ended on or after April 1, 2008, and the provisions then in force continue to govern a consolidated net operating loss incurred in a consolidated business year of a consolidated corporation that ended before that date.
新法人税法第八十一条の九（第一項ただし書及び第八項を除く。）の規定は、連結法人の平成二十年四月一日以後に終了した連結事業年度において生じた連結欠損金額について適用し、連結法人の同日前に終了した連結事業年度において生じた連結欠損金額については、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.