1 article
Supplementary Provisions, Article 39Transitional Measures Concerning the Transfer of Shares That a Corporation Holds in Itself
第三十九条（自己の株式の譲渡に関する経過措置）
The provisions of Article 2 and Article 61-2, paragraph (5) of the Corporation Tax Act as amended by the provisions of Article 3 (referred to as "the New Corporation Tax Act" in the following Article) apply to a transfer of shares that a domestic corporation holds in itself which the domestic corporation carries out on or after the Effective Date.
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