1 article
Supplementary Provisions, Article 8Transitional Measures Concerning Tax Exemption for Capital Gains, etc. Where Property Is Donated 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措置）
The provisions of Article 40 of the New Act apply to income tax on a gift or bequest of property made by an individual on or after the Effective Date, and the provisions then in force continue to govern income tax on a gift or bequest of property made before that date.
新法第四十条の規定は、個人が施行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.