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Supplementary Provisions, Article 61Transitional Measures Concerning Special Provisions on Taxation on Capital Gains, etc. on Shares, etc. in the Case Where Specified Managed Shares, etc. Have Lost Their Value
第六十一条（特定管理株式等が価値を失った場合の株式等に係る譲渡所得等の課税の特例に関する経過措置）
The provisions of Article 37-10-2, paragraph (1) of the New Act on Special Measures Concerning Taxation (excluding the part concerning item (i)) apply to income tax for 2014 and subsequent years, and the provisions then in force continue to govern income tax for 2013 and prior years.
新租税特別措置法第三十七条の十の二第一項（第一号に係る部分を除く。）の規定は、平成二十六年分以後の所得税について適用し、平成二十五年分以前の所得税については、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.