1 article
Supplementary Provisions, Article 3Transitional Measures Concerning Special Provisions on Taxation on Interest on Bulk-Registered Government Bonds
第三条（一括登録国債の利子の課税の特例に関する経過措置）
The provisions of Article 5-2 of the New Act on Special Measures Concerning Taxation apply to interest on bulk-registered government bonds prescribed in paragraph (1) of that Article that is received by a nonresident or a foreign corporation and the first day of whose calculation period is on or after September 1, 1999.
新租税特別措置法第五条の二の規定は、非居住者又は外国法人が支払を受ける同条第一項に規定する一括登録国債の利子でその計算期間の初日が平成十一年九月一日以後であるものについて適用する。
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.