1 article
Supplementary Provisions, Article 24Transitional Measures Concerning Inclusion in Deductible Expenses of the Depreciated Amount of Assets Acquired through Exchange
第二十四条（交換により取得した資産の圧縮額の損金算入に関する経過措置）
The provisions of Article 50, paragraph (1) of the New Corporation Tax Act apply to exchanges referred to in that paragraph that a corporation carries out on or after the date specified in Article 1, item (x) of the Supplementary Provisions, and with regard to exchanges referred to in Article 50, paragraph (1) of the Former Corporation Tax Act that a corporation carried out before that date, the provisions then in force continue to govern.
新法人税法第五十条第一項の規定は、法人が附則第一条第十号に定める日以後に行う同項の交換について適用し、法人が同日前に行った旧法人税法第五十条第一項の交換については、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.