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Supplementary Provisions, Article 50Transitional Measures Concerning Special Provisions on Taxation in the Case of Investment in a Special New Business Development Operator as a Specified Business Activity
第五十条（特別新事業開拓事業者に対し特定事業活動として出資をした場合の課税の特例に関する経過措置）
The provisions of Article 66-13 of the New Act on Special Measures Concerning Taxation apply to shares acquired by a corporation on or after the Effective Date, and the provisions then in force continue to govern shares acquired by a corporation before the Effective Date.
新租税特別措置法第六十六条の十三の規定は、法人が施行日以後に取得する株式について適用し、法人が施行日前に取得した株式については、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.