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Supplementary Provisions, Article 9Transitional Measures Concerning Taxable Income of Nonresidents without a Permanent Establishment
第九条（恒久的施設を有しない非居住者の課税所得に関する経過措置）
The provisions of Article 291, paragraph (1), item (iii), (c) of the New Order for Enforcement of the Income Tax Act apply to income from the transfer of share certificates, etc. prescribed in that item that is made on or after April 1, 1989, and the provisions then in force continue to govern income from the transfer of share certificates, etc. that was made before that date.
新所得税法施行令第二百九十一条第一項第三号ハの規定は、昭和六十四年四月一日以後に行う同号に規定する株券等の譲渡による所得について適用し、同日前に行つた株券等の譲渡による所得については、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.
New Order for Enforcement of the Income Tax Actmachine translation
「新所得税法施行令」
This Cabinet Order as amended by Article 1 of Cabinet Order No. 362 of 1988.
Short name set inSupplementary Provisions, Article 2, paragraph (1)