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Supplementary Provisions, Article 16Transitional Measures concerning Special Provisions on Prefectural Inhabitant Tax and Municipal Inhabitant Tax on Business Income, etc. Relating to Transfer, etc. of Land Held for an Extremely Short Period
第十六条（超短期所有土地の譲渡等に係る事業所得等に係る道府県民税及び市町村民税の課税の特例に関する経過措置）
The provisions then in force continue to govern individual prefectural inhabitant tax and municipal inhabitant tax relating to a transfer, etc. of land held for an extremely short period prescribed in Article 28-5, paragraph (1) of the Act on Special Measures Concerning Taxation as it stood prior to amendment by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 23 of 1998) that was carried out by a person liable for the income levy before January 1, 1998.
所得割の納税義務者が平成十年一月一日前に行った租税特別措置法等の一部を改正する法律（平成十年法律第二十三号）第一条の規定による改正前の租税特別措置法第二十八条の五第一項に規定する超短期所有土地の譲渡等に係る個人の道府県民税及び市町村民税については、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.