1 article
Supplementary Provisions, Article 17Transitional Measures Concerning Special Provisions on Taxation in the Case of Acquisition of Assets Due to Replotting Disposition, etc.
第十七条（換地処分等に伴い資産を取得した場合の課税の特例に関する経過措置）
The provisions of Article 65, paragraph (1), item (iv) of the New Act apply to assets that a corporation acquires on or after the Effective Date through replotting disposition, etc. prescribed in that paragraph.
新法第六十五条第一項第四号の規定は、法人が施行日以後に同項に規定する換地処分等により取得する資産について適用する。
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.