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Supplementary Provisions, Article 7Transitional Measures Concerning Special Provisions on Taxation on Business Income, etc. from the Transfer, etc. of Land Held for a Super-Short Period by Individuals
第七条（個人の超短期所有土地の譲渡等に係る事業所得等の課税の特例に関する経過措置）
With regard to a transfer, etc. of land held for a super-short period prescribed in Article 28-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made before January 1, 1998, the provisions then in force continue to govern.
個人が平成十年一月一日前にした旧租税特別措置法第二十八条の五第一項に規定する超短期所有土地の譲渡等については、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.