1 article
Supplementary Provisions, Article 138Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Income Tax Act, etc.
第百三十八条（所得税法等の一部を改正する法律の一部改正に伴う経過措置）
The provisions of Article 44, paragraph (6) of the Supplementary Provisions of the new 2018 Amendment Act apply to the taxable period prescribed in Article 19, paragraph (1) of the Consumption Tax Act (including a period deemed to be one taxable period pursuant to paragraph (2) or (4) of that Article) that includes the last day of a business year prescribed in Article 2, paragraph (1), item (xiii) of that Act ending on or after March 31, 2022, of a business operator prescribed in Article 2, paragraph (1), item (iv) of the Consumption Tax Act.
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.