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Supplementary Provisions, Article 65Transitional Measures Concerning Tax Exemption on Income from the Transfer, etc. of Public and Corporate Bonds, etc.

第六十五条(公社債等の譲渡等による所得の非課税に関する経過措置)

The provisions of Article 37-13 of the New Act on Special Measures Concerning Taxation apply to income from a transfer of public and corporate bonds, etc. prescribed in , and from the termination of a securities investment trust or the partial cancellation of a securities investment trust prescribed in , that is made on or after April 1, 1989.

の規定は、昭和六十四年四月一日以後に行われるに規定する公社債等の譲渡及びに規定する証券投資信託の終了又は証券投資信託の一部の解約による所得について適用する。

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