1 article
Supplementary Provisions, Article 72Transitional Measures Concerning Deduction, etc. of Amounts Required for Acquisition of Shares Issued by Specified Small and Medium Sized Companies
第七十二条（特定中小会社が発行した株式の取得に要した金額の控除等に関する経過措置）
With regard to the shares prescribed in Article 37-13, paragraph (1), item (iv) of the Former Act on Special Measures Concerning Taxation that an individual acquired through payment before the Effective Date, the provisions then in force continue to govern.
個人が施行日前に払込みにより取得をした旧租税特別措置法第三十七条の十三第一項第四号に規定する株式については、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.