1 article
Supplementary Provisions, Article 26Transitional Measures Concerning Special Provisions on Securities Transaction Tax
第二十六条（有価証券取引税の特例に関する経過措置）
The provisions of Article 93 of the New Act apply to securities transaction tax on transfers of shares constituting less than one unit prescribed in paragraph (1) of that Article that a person other than a securities company prescribed in that paragraph makes to the issuing corporation prescribed in that paragraph on or after the Effective Date.
新法第九十三条の規定は、施行日以後に同条第一項に規定する証券会社以外の者が同項に規定する発行法人に対し行う同項に規定する単位未満株式の譲渡に係る有価証券取引税について適用する。
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