1 article
Supplementary Provisions, Article 85Transitional Measures Concerning Separate Taxation, etc. for Profit from Redemption, etc.
第八十五条（償還差益等に係る分離課税等に関する経過措置）
The provisions of Article 41-12, paragraph (9), item (xi) of the New Act on Special Measures Concerning Taxation apply to specified short-term public and corporate bonds prescribed in that paragraph that are issued on or after the date specified in Article 1, item (viii) of the Supplementary Provisions.
新租税特別措置法第四十一条の十二第九項第十一号の規定は、附則第一条第八号に定める日以後に発行される同項に規定する特定短期公社債について適用する。
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.