1 article
Supplementary Provisions, Article 12Transitional Measures Concerning the Exclusion of Valuation Losses on Assets from Deductible Expenses, etc.
第十二条（資産の評価損の損金不算入等に関する経過措置）
The provisions of Article 33, paragraph (5) of the New Corporation Tax Act apply to revaluations prescribed in paragraphs (2) and (3) of that Article that a corporation makes on or after the Effective Date and to the facts prescribed in paragraph (4) of that Article that arise on or after the Effective Date.
新法人税法第三十三条第五項の規定は、法人が施行日以後に行う同条第二項及び第三項に規定する評価換え並びに施行日以後に生ずる同条第四項に規定する事実について適用する。
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