1 article
Article 92Tax Exemption for Stamp Tax on Passbooks for Tax Payment Reserve Deposits
第九十二条（納税準備預金通帳の印紙税の非課税）
Stamp tax is not imposed on a passbook for tax payment reserve deposits (meaning a passbook for the tax payment reserve deposits prescribed in Article 5, paragraph (2)).
納税準備預金通帳（第五条第二項に規定する納税準備預金の通帳をいう。）には、印紙税は、課さない。
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.