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Supplementary Provisions, Article 106Transitional Measures Concerning Special Provisions on Taxation on Investment Corporations
第百六条(投資法人に係る課税の特例に関する経過措置)
The provisions then in force continue to govern the case where a real estate investment corporation prescribed in Article 67-15, paragraph (9) of the Former Act on Special Measures Concerning Taxation acquired, before the Effective Date, preferred equity investment certificates prescribed in that paragraph of a special purpose company prescribed in that paragraph.
旧租税特別措置法第六十七条の十五第九項に規定する不動産投資法人が施行日前に同項に規定する特定目的会社の同項に規定する優先出資証券を取得した場合については、なお従前の例による。
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.