1 article
Supplementary Provisions, Article 13Transitional Measures Concerning Tax Exemption on Capital Gains Where Important Cultural Properties, etc. Are Transferred to the State, etc.
第十三条（国等に重要文化財等を譲渡した場合の譲渡所得の非課税に関する経過措置）
With regard to a transfer of assets prescribed in Article 40-2 of the Former Act that an individual made before the Effective Date, the provisions then in force continue to govern.
施行日前に個人が行った旧法第四十条の二に規定する資産の譲渡については、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.