1 article
Supplementary Provisions, Article 19Transitional Measures Concerning Separate Taxation on Interest Income
第十九条(利子所得の分離課税等に関する経過措置)
The provisions then in force continue to govern interest and similar income prescribed in Article 3, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 8 (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation") that an individual is to receive before January 1, 2016.
個人が平成二十八年一月一日前に支払を受けるべき第八条の規定による改正前の租税特別措置法(以下「旧租税特別措置法」という。)第三条第一項に規定する利子等については、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.