1 article
Supplementary Provisions, Article 73Transitional Measures Concerning Special Provisions on Taxation on Separated Book-Entry Government Bonds
第七十三条（分離振替国債の課税の特例に関する経過措置）
With regard to income that arose before January 1, 2016 from the holding or transfer by a foreign corporation of separated book-entry government bonds prescribed in Article 67-18, paragraph (1) of the Former Act on Special Measures Concerning Taxation, and the amount of loss prescribed in paragraph (2) of that Article, the provisions then in force continue to govern.
外国法人の旧租税特別措置法第六十七条の十八第一項に規定する分離振替国債の保有又は譲渡により平成二十八年一月一日前に生じた所得及び同条第二項に規定する損失額については、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.