1 article
Supplementary Provisions, Article 53Transitional Measures Concerning Special Provisions on the Calculation of Income Pertaining to the Transfer of Shares in Exchange for Shares, etc.
第五十三条（株式等を対価とする株式の譲渡に係る所得の計算の特例に関する経過措置）
The provisions of Article 66-2-2 of the New Act on Special Measures Concerning Taxation apply to a partial share exchange prescribed in paragraph (1) of that Article that is carried out on or after the Effective Date.
新租税特別措置法第六十六条の二の二の規定は、施行日以後に行われる同条第一項に規定する株式交付について適用する。
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