1 article
Supplementary Provisions, Article 14Transitional Measures Concerning Aggregation of Profits and Losses and Deduction for Carryover of Capital Losses on Listed Shares, etc.
第十四条（上場株式等に係る譲渡損失の損益通算及び繰越控除に関する経過措置）
The provisions of Article 37-12-2, paragraph (2) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to items (ix) and (x)) apply to transfers of listed shares, etc. prescribed in that paragraph made on or after the Effective Date by a resident or a nonresident having a permanent establishment in Japan referred to in that paragraph.
新租税特別措置法第三十七条の十二の二第二項（第九号及び第十号に係る部分に限る。）の規定は、同項の居住者又は国内に恒久的施設を有する非居住者が施行日以後に行う同項に規定する上場株式等の譲渡について適用する。
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.