1 article
Supplementary Provisions, Article 74Transitional Measures Concerning Tax Exemption for Capital Gains, etc. on Small-Amount Listed Shares, etc. in a Tax-Exempt Account
第七十四条（非課税口座内の少額上場株式等に係る譲渡所得等の非課税に関する経過措置）
The provisions of Article 37-14, paragraph (5) (excluding the part concerning items (ii) and (iv)), paragraphs (10) through (16) and paragraph (27) of the New Act on Special Measures Concerning Taxation apply to simplified notifications of opening a tax-exempt account prescribed in paragraph (5), item (i) of that Article for which the submission prescribed in that item is made on or after January 1, 2019.
新租税特別措置法第三十七条の十四第五項（第二号及び第四号に係る部分を除く。）、第十項から第十六項まで及び第二十七項の規定は、平成三十一年一月一日以後に同条第五項第一号に規定する提出をする同号に規定する非課税口座簡易開設届出書について適用する。
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.