1 article
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 paragraph (1), item (i) of that Article, and from the termination of a securities investment trust or the partial cancellation of a securities investment trust prescribed in item (ii) of that paragraph, that is made on or after April 1, 1989.
新租税特別措置法第三十七条の十三の規定は、昭和六十四年四月一日以後に行われる同条第一項第一号に規定する公社債等の譲渡及び同項第二号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。
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.