1 article
Supplementary Provisions, Article 67Transitional Measures Concerning Special Provisions on Taxation on Income from the Transfer of Public and Corporate Bonds, etc. Issued at a Discount
第六十七条（割引の方法により発行される公社債等の譲渡による所得の課税の特例に関する経過措置）
The provisions of Article 37-16 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (1), item (iv)) apply to income from a transfer of public and corporate bonds prescribed in that item made by an individual on or after the Effective Date.
新租税特別措置法第三十七条の十六（第一項第四号に係る部分に限る。）の規定は、個人が施行日以後に行う同号に規定する公社債の譲渡による所得について適用する。
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.