1 article
Supplementary Provisions, Article 15Transitional Measures for Inclusion of Capital Gains or Losses on Securities in Gross Profits or Deductible Expenses
第十五条（有価証券の譲渡益又は譲渡損の益金又は損金算入に関する経過措置）
The provisions of Article 61-2, paragraph (20) of the Corporation Tax Act as Amended for 2026 apply to a refund prescribed in that paragraph made on or after April 1, 2026.
令和八年新法人税法第六十一条の二第二十項の規定は、令和八年四月一日以後に行われる同項に規定する払戻しについて適用する。
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.