1 article
Supplementary Provisions, Article 9Transitional Measures Concerning Special Provisions on Taxation on Business Income, etc. from Transfer, etc. of Land
第九条（土地の譲渡等に係る事業所得等の課税の特例に関する経過措置）
The provisions of Article 28-4, paragraph (2) of the New Act apply to income tax on a transfer, etc. of land prescribed in paragraph (1) of that Article that an individual carries out on or after the Effective Date, and with regard to income tax on such a transfer, etc. of land that an individual carried out before the Effective Date, the provisions then in force continue to govern.
新法第二十八条の四第二項の規定は、個人が施行日以後に行う同条第一項に規定する土地の譲渡等に係る所得税について適用し、個人が施行日前に行つた当該土地の譲渡等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.