1 article
Supplementary Provisions, Article 33Transitional Measures Concerning Special Provisions on Taxation on Share Exchanges or Share Transfers
第三十三条（株式交換又は株式移転に係る課税の特例に関する経過措置）
The provisions of Articles 67-9-2 through 67-9-4 of the New Act on Special Measures Concerning Taxation apply to corporation tax on a conveyance or transfer prescribed in those provisions that a corporation makes on or after the date on which the Act Partially Amending the Commercial Code, etc. (Act No. 125 of 1999) comes into effect.
新租税特別措置法第六十七条の九の二から第六十七条の九の四までの規定は、法人が商法等の一部を改正する法律（平成十一年法律第百二十五号）の施行の日以後に行うこれらの規定に規定する移転又は譲渡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.