1 article
Supplementary Provisions, Article 21Transitional Measures Concerning Special Provisions on Securities Transaction Tax
第二十一条（有価証券取引税の特例に関する経過措置）
The provisions of Article 93 of the New Act apply to securities or certificates that are deemed to be the corporate bond certificates or foreign corporate bond certificates referred to in paragraph (1) of that Article pursuant to the provisions of that paragraph and that are transferred on or after the date on which the Act on the Arrangement, etc. of Relevant Acts for the Reform of the Financial System and the Securities Transaction System comes into effect.
新法第九十三条の規定は、同条第一項の規定により同項の社債券又は外国社債券とみなされる証券又は証書であって、金融制度及び証券取引制度の改革のための関係法律の整備等に関する法律の施行の日以後に譲渡が行われるものについて適用する。
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