1 article
Supplementary Provisions, Article 8Transitional Provisions Concerning Tax Exemption on Capital Gains, etc. in the Case of Donation of Property to the State, etc.
第八条（国等に対して財産を寄附した場合の譲渡所得等の非課税に関する経過規定）
The provisions of Article 40 of the New Act apply to income tax on gifts or bequests of property made by an individual on or after April 1, 1968, and with regard to income tax on gifts or bequests of property made before that date, the provisions then in force continue to govern.
新法第四十条の規定は、個人が昭和四十三年四月一日以後にする財産の贈与又は遺贈に係る所得税について適用し、同日前にした財産の贈与又は遺贈に係る所得税については、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.