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Supplementary Provisions, Article 15Adjustment between the Transitional Measures, etc. Concerning Special Provisions on Taxation on Capital Gains of Individuals and the Special Provisions on Flat-Rate Tax Credit

第十五条(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 in the case where the provisions of Article 4, Article 5, paragraph (1), Article 7, Article 11 or Article 12 of the Supplementary Provisions apply, the phrase "provisions, and" in is deemed to be replaced with "provisions, the provisions of Article 4, Article 5, paragraph (1), Article 7, Article 11 and Article 12 of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 7 of 2001), and".

附則第四条、第五条第一項、第七条、第十一条又は第十二条の規定の適用がある場合における経の規定の適用については、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(平成十三年法律第七号)附則第四条、第五条第一項、第七条、第十一条及び第十二条の規定並びに」とする。

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