1 article
Supplementary Provisions, Article 16Transitional Measures Concerning Special Provisions on Taxation on Share Exchanges or Share Transfers
第十六条（株式交換又は株式移転に係る課税の特例に関する経過措置）
The provisions of Article 37-13-2 of the New Act on Special Measures Concerning Taxation apply to a transfer through the conveyance of specified subsidiary shares prescribed in paragraph (1) of that Article that an individual makes on or after the date on which the Act Partially Amending the Commercial Code, etc. (Act No. 125 of 1999) comes into effect.
新租税特別措置法第三十七条の十三の二の規定は、個人が商法等の一部を改正する法律（平成十一年法律第百二十五号）の施行の日以後に行う同条第一項に規定する特定子会社株式の移転による譲渡について適用する。
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.