Supplementary Provisions, Article 9Coordination Between the Transitional Measures, etc. Concerning Special Provisions on Taxation on Capital Gains of Individuals and the Special Provisions on Fixed-Rate Tax Credit
第九条(個人の譲渡所得の課税の特例に関する経過措置等と定率による税額控除の特例との調整)
With regard to the application of the provisions of Article 6 of the Act on Measures to Reduce the Burden of Income Tax and Corporation Tax to Be Taken Promptly in Response to Changes in the Economy and Society, etc. in the case where the provisions of Articles 3 through 5 of the Supplementary Provisions or the preceding Article apply, the phrase "provisions, and" in Article 2, item (iii) of that Act is deemed to be replaced with "provisions, the provisions of Articles 3 through 5 and Article 8 of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 13 of 2000), and".
附則第三条から第五条まで又は前条の規定の適用がある場合における経済社会の変化等に対応して早急に講ずべき所得税及び法人税の負担軽減措置に関する法律第六条の規定の適用については、同法第二条第三号中「規定並びに」とあるのは、「規定、租税特別措置法等の一部を改正する法律(平成十二年法律第十三号)附則第三条から第五条まで及び第八条の規定並びに」とする。