Supplementary Provisions, Article 15Adjustment between the Transitional Measures, etc. Concerning Special Provisions on Taxation on Capital Gains of Individuals and the Special Provisions on Flat-Rate Tax Credit
第十五条(個人の譲渡所得の課税の特例に関する経過措置等と定率による税額控除の特例との調整)
With regard to the application of the provisions of Article 6 of the Act on Measures to Reduce the Burden of Income Tax and Corporation Tax to Be Taken Promptly in Response to Changes in the Economy and Society, etc. (Act No. 8 of 1999) in the case where the provisions of Article 4, Article 5, paragraph (1), Article 7, Article 11 or Article 12 of the Supplementary Provisions apply, the phrase "provisions, and" in Article 2, item (iii) of that Act is deemed to be replaced with "provisions, the provisions of Article 4, Article 5, paragraph (1), Article 7, Article 11 and Article 12 of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 7 of 2001), and".