1 article
Supplementary Provisions, Article 52Transitional Measures Concerning Special Provisions on Taxation on Capital Gains, etc. on General Shares, etc.
第五十二条（一般株式等に係る譲渡所得等の課税の特例に関する経過措置）
The provisions of Article 37-10, paragraph (3) of the New Act on Special Measures Concerning Taxation (limited to the part concerning items (iii) and (iv)) apply to share distributions prescribed in item (iv) of that paragraph that are carried out on or after the Effective Date.
新租税特別措置法第三十七条の十第三項（第三号及び第四号に係る部分に限る。）の規定は、施行日以後に行われる同号に規定する株式分配について適用する。
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.