1 article
Supplementary Provisions, Article 77Transitional Measures Concerning Special Provisions on Taxation of Shareholders, etc. in the Event of a Specified Merger, etc.
第七十七条（特定の合併等が行われた場合の株主等の課税の特例に関する経過措置）
The provisions of Article 37-14-3, paragraphs (1) through (3) and (5) of the New Act on Special Measures Concerning Taxation apply to the case where a specified non-qualified merger, specified non-qualified company split by split-off or specified non-qualified share exchange prescribed in paragraphs (1) through (3) of that Article takes place on or after October 1, 2007.
新租税特別措置法第三十七条の十四の三第一項から第三項まで及び第五項の規定は、平成十九年十月一日以後に同条第一項から第三項までに規定する特定非適格合併、特定非適格分割型分割又は特定非適格株式交換が行われる場合について適用する。
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.