1 article
Supplementary Provisions, Article 11Transitional Measures Concerning Elective Separate Withholding Taxation on Capital Gains, etc. from Listed Shares, etc.
第十一条（上場株式等に係る譲渡所得等の源泉分離選択課税に関する経過措置）
The provisions of Article 37-11, paragraph (1), item (iii) and paragraph (4), item (ii) of the New Act apply to a transfer of listed shares, etc. prescribed in paragraph (1) of that Article that is made on or after the Effective Date, and with regard to a transfer of listed shares, etc. prescribed in Article 37-11, paragraph (1) of the Former Act that was made before the Effective Date, the provisions then in force continue to govern.
新法第三十七条の十一第一項第三号及び第四項第二号の規定は、施行日以後に行われる同条第一項に規定する上場株式等の譲渡について適用し、施行日前に行われた旧法第三十七条の十一第一項に規定する上場株式等の譲渡については、なお従前の例による。
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.