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Supplementary Provisions, Article 21Transitional Measures Concerning Special Provisions on Securities Transaction Tax

第二十一条(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 fractional shares prescribed in that a person other than a securities company prescribed in makes, on or after the Effective Date, to a corporation prescribed in .

の規定は、施行日以後にに規定する証券会社以外の者がに規定する法人に対し行うに規定する端株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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