1 article
Supplementary Provisions, Article 78Transitional Measures Concerning Special Provisions for Payment Reports, etc. on Consideration for Transfer of Shares, etc.
第七十八条（株式等の譲渡の対価に係る支払調書等の特例に関する経過措置）
The provisions of Article 38, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to records prescribed in that paragraph that are submitted on or after January 1, 2008.
新租税特別措置法第三十八条第二項の規定は、平成二十年一月一日以後に提出する同項に規定する調書について適用する。
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.