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The amount of special corporation tax for reconstruction is the amount calculated by multiplying the tax base corporation tax amount for each taxable business year by a tax rate of 10 percent.
復興特別法人税の額は、各課税事業年度の課税標準法人税額に百分の十の税率を乗じて計算した金額とする。
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.