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Supplementary Provisions, Article 83Transitional Measures Concerning Special Provisions on Taxation on Income Pertaining to Specified Foreign Corporations Relating to Residents Who Are Specially Related Shareholders, etc.
第八十三条（特殊関係株主等である居住者に係る特定外国法人に係る所得の課税の特例に関する経過措置）
The provisions of Article 40-10 of the New Act on Special Measures Concerning Taxation apply to the case where a specified relationship prescribed in paragraph (1) of that Article arises on or after October 1, 2007.
新租税特別措置法第四十条の十の規定は、平成十九年十月一日以後に同条第一項に規定する特定関係が生ず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.