1 article
Supplementary Provisions, Article 24Transitional Measures Concerning Special Provisions on the Business Year for Vesting Expenses in Exchange for Restricted Shares
第二十四条（譲渡制限付株式を対価とする費用の帰属事業年度の特例に関する経過措置）
The provisions of Article 54 of the New Corporation Tax Act apply to specified restricted shares and succeeding restricted shares prescribed in paragraph (1) of that Article for which a corporation adopts a resolution on their delivery (or, if no such resolution is adopted, makes their delivery) on or after the Effective Date.
新法人税法第五十四条の規定は、法人が施行日以後にその交付に係る決議（当該決議が行われない場合には、その交付）をする同条第一項に規定する特定譲渡制限付株式及び承継譲渡制限付株式について適用する。
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.