1 article
Supplementary Provisions, Article 33Transitional Measures Concerning Special Provisions on Taxation Where Certain Public and Corporate Bonds, etc. Are Exchanged
第三十三条（特定の公社債等を交換した場合の課税の特例に関する経過措置）
The provisions of Article 67-5, paragraph (1) of the New Act (limited to the part relating to item (ii) of the table in that paragraph) apply to corporation tax on exchanges prescribed in that paragraph that a corporation makes on or after the Effective Date.
新法第六十七条の五第一項（同項の表の第二号に係る部分に限る。）の規定は、法人が施行日以後にする同項に規定する交換に係る法人税について適用する。
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.