1 article
Supplementary Provisions, Article 47Transitional Measures Concerning Special Provisions on Taxation on Shares Issued by Specified Small and Medium Sized Companies
第四十七条（特定中小会社が発行した株式に係る課税の特例に関する経過措置）
The provisions of Articles 37-13 and 37-13-2 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十三及び第三十七条の十三の二の規定は、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.