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Supplementary Provisions, Article 28Transitional Measures Concerning Special Provisions, etc. on Taxation on Redemption Money or a Similar Asset of Listed Securities Investment Trusts, etc.

第二十八条(上場証券投資信託等の償還金等に係る課税の特例等に関する経過措置)

The provisions then in force continue to govern optical discs, etc. prescribed in of the Former Act on Special Measures Concerning Taxation submitted before January 1, 2012 by a person who pays redemption money or a similar asset prescribed in .

に規定する償還金等の支払をする者が平成二十四年一月一日前に提出したに規定する光ディスク等については、なお従前の例による。

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