1 article
Supplementary Provisions, Article 51Transitional Measures Concerning Special Provisions on Taxation on Income from the Transfer of Public and Corporate Bonds, etc. Issued by the Discount Method
第五十一条（割引の方法により発行される公社債等の譲渡による所得の課税の特例に関する経過措置）
With regard to transfers of public and corporate bonds prescribed in the items of Article 37-16, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made before January 1, 2016, the provisions then in force continue to govern.
個人が平成二十八年一月一日前に行った旧租税特別措置法第三十七条の十六第一項各号に規定する公社債の譲渡については、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.