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Supplementary Provisions, Article 23Transitional Measures Concerning Special Provisions on Securities Transaction Tax
第二十三条(有価証券取引税の特例に関する経過措置)
The provisions of Article 94, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to securities transaction tax on transfers of shares prescribed in that paragraph carried out on or after the Effective Date.
新租税特別措置法第九十四条第一項の規定は、施行日以後に行う同項に規定する株式の譲渡に係る有価証券取引税について適用する。
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.