1 article
Supplementary Provisions, Article 46Transitional Measures Concerning Aggregation of Profits and Losses and Deduction for Carryover of Capital Loss Pertaining to Listed Shares, etc.
第四十六条（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 of the New Act on Special Measures Concerning Taxation apply to income tax for 2016 and subsequent years, and the provisions then in force continue to govern income tax for 2015 and prior years.
新租税特別措置法第三十七条の十二の二の規定は、平成二十八年分以後の所得税について適用し、平成二十七年分以前の所得税については、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.