1 article
Supplementary Provisions, Article 67Transitional Measures Concerning Special Provisions on Taxation on Certified Share Distributions
第六十七条（認定株式分配に係る課税の特例に関する経過措置）
The provisions then in force continue to govern a distribution in kind prescribed in Article 68-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that is carried out by a corporation that received the certification referred to in that paragraph before the Effective Date.
施行日前に旧租税特別措置法第六十八条の二第一項の認定を受けた法人が行う同項に規定する現物分配については、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.