1 article
Supplementary Provisions, Article 38Transitional Measures Concerning Special Provisions on Taxation on Capital Gains, etc. on General Shares, etc.
第三十八条（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 item (viii), (b)) apply to money or assets other than money that a resident or a nonresident with a permanent establishment referred to in that paragraph is to receive on or after the Effective Date through the redemption prescribed in that item of public and corporate bonds other than the specified public and corporate bonds prescribed in that item.
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