1 article
Supplementary Provisions, Article 73Transitional Measures Concerning Special Provisions on Taxation on Capital Gains of Individuals
第七十三条（個人の譲渡所得の課税の特例に関する経過措置）
The provisions then in force continue to govern exchanges or transfers of land, etc. prescribed in Article 37-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made before the Effective Date.
個人が施行日前に行った旧租税特別措置法第三十七条の七第一項に規定する土地等の交換又は譲渡については、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.