1 article
Supplementary Provisions, Article 12Transitional Measures Concerning Special Provisions on Taxation on Income from the Transfer, etc. of Public and Corporate Bonds, etc.
第十二条（公社債等の譲渡等による所得の課税の特例に関する経過措置）
The provisions of Article 37-13, paragraph (1), item (i), paragraph (3) and paragraph (4) of the New Act apply to a transfer of public and corporate bonds prescribed in that item, or an exchange prescribed in paragraph (3) of that Article, that an individual makes on or after the Effective Date.
新法第三十七条の十三第一項第一号、第三項及び第四項の規定は、個人が施行日以後に行う同号に規定する公社債の譲渡又は同条第三項に規定する交換について適用する。
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.