1 article
Supplementary Provisions, Article 22-2Transitional Measures Concerning Special Provisions on Taxation on Interest from Foreign Private Bonds
第二十二条の二（民間国外債等の利子の課税の特例に関する経過措置）
The provisions of Article 6, paragraph (10) of the New Act on Special Measures Concerning Taxation apply to specified foreign private bonds prescribed in that paragraph that are issued on or after January 1, 2016, and the provisions then in force continue to govern specified foreign private bonds prescribed in Article 6, paragraph (10) of the Former Act on Special Measures Concerning Taxation that were issued before that date.
新租税特別措置法第六条第十項の規定は、平成二十八年一月一日以後に発行される同項に規定する特定民間国外債について適用し、同日前に発行された旧租税特別措置法第六条第十項に規定する特定民間国外債については、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.