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Supplementary Provisions, Article 40Transitional Measures Concerning Special Provisions on Securities Transaction Tax

第四十条(有価証券取引税の特例に関する経過措置)

The provisions of Article 94-2 of the New Act apply to securities transaction tax on the transfer of beneficiary certificates and shares prescribed in in the case of an exchange prescribed in carried out on or after the Effective Date.

の規定は、施行日以後に行うに規定する交換の場合におけるに規定する受益証券及び株式の譲渡に係る有価証券取引税について適用する。

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