1 article
Supplementary Provisions, Article 13Transitional Measures Concerning Tax Exemption on Capital Gains, etc. Where Property Is Donated to the State, etc.
第十三条（国等に対して財産を寄附した場合の譲渡所得等の非課税に関する経過措置）
The provisions of Article 40, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to delinquent tax pertaining to a revocation prescribed in that paragraph that is made on or after the Effective Date.
新租税特別措置法第四十条第四項の規定は、施行日以後に行う同項に規定する取消しに係る延滞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.