Search

Search provisions, jump to a law or an article

1 article

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 carried out on or after the Effective Date.

の規定は、施行日以後に行う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。

© 2026 japanlaw.orgA copy for reading and reference — not an official source, and not legal advice. Only the Japanese text published by the government has legal effect.SourcesTermsPrivacy