1 article
Supplementary Provisions, Article 7Transitional Measures Concerning the Acquisition Price of Shares, etc. When There Is a Return of Capital, etc.
第七条（資本の払戻し等があった場合の株式等の取得価額に関する経過措置）
The provisions of Article 114, paragraph (1) (Acquisition Price of Shares, etc. When There Is a Return of Capital, etc.) of the New Order apply to income tax for 2016 and subsequent years, and the provisions then in force continue to govern income tax for 2015 and earlier years.
新令第百十四条第一項（資本の払戻し等があった場合の株式等の取得価額）の規定は、平成二十八年分以後の所得税について適用し、平成二十七年分以前の所得税については、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 Ordermachine translation
「新令」
This Cabinet Order as amended by Article 1 of Cabinet Order No. 145 of 2016.
Short name set inSupplementary Provisions, Article 2, paragraph (1)