1 article
Supplementary Provisions, Article 10Transitional Measures Concerning Special Provisions on Taxation on Capital Gains, etc. from Shares, etc.
第十条（株式等に係る譲渡所得等の課税の特例に関する経過措置）
The provisions of Article 37-10, paragraph (3), item (iv) of the New Act apply to a transfer of shares, etc. prescribed in paragraph (1) of that Article that an individual makes on or after the Effective Date.
新法第三十七条の十第三項第四号の規定は、個人が施行日以後に行う同条第一項に規定する株式等の譲渡について適用する。
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.