1 article
Supplementary Provisions, Article 57Transitional Measures Concerning Special Provisions on Withholding at the Source, etc. for the Amount of Gain from Discount Bonds
第五十七条(割引債の差益金額に係る源泉徴収等の特例に関する経過措置)
The provisions of Article 41-12-2, paragraphs (8) through (13) of the New Act on Special Measures Concerning Taxation apply to redemption money of specified discount bonds prescribed in paragraph (8) of that Article or redemption money of foreign discount bonds prescribed in paragraph (13) of that Article that is to be paid on or after January 1, 2016.
新租税特別措置法第四十一条の十二の二第八項から第十三項までの規定は、平成二十八年一月一日以後に支払うべき同条第八項に規定する特定割引債の償還金又は同条第十三項に規定する国外割引債の償還金について適用する。
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.