1 article
Supplementary Provisions, Article 39Transitional Measures Concerning Tax Exemption from Stamp Tax on Share Certificates Pertaining to Share Splits, etc.
第三十九条（株式分割等に係る株券の印紙税の非課税に関する経過措置）
The provisions of Article 91-2, paragraph (1), item (i) of the New Act apply to share certificates listed in item 4 of Appended Table 1 of the Stamp Tax Act (Act No. 23 of 1967) that are prepared on or after the Effective Date.
新法第九十一条の二第一項第一号の規定は、施行日以後に作成する印紙税法（昭和四十二年法律第二十三号）別表第一第四号に掲げる株券について適用する。
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