1 article
Supplementary Provisions, Article 16Review
第十六条（見直し）
With respect to how local tax is imposed on gains from the transfer of shares, etc., a review is to be conducted, taking into account the structure of taxation under income tax, together with the review of how local tax is imposed on interest income under the provisions of Article 10 of the Supplementary Provisions of the Act Partially Amending the Local Tax Act (Act No. 94 of 1987).
株式等の譲渡益に対する地方税の課税の在り方については、所得税における課税の仕組みを踏まえつつ、地方税法の一部を改正する法律（昭和六十二年法律第九十四号）附則第十条の規定に基づく利子所得に対する地方税の課税の在り方の見直しと併せて見直しを行うものとする。
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.
local taxmachine translation
「地方税」
A prefectural tax or a municipal tax, as Article 1(1)(iv) of the Local Tax Act defines local tax.
Defined inArticle 1, paragraph (1), item (iv)· applies throughout the law