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Supplementary Provisions, Article 30Transitional Measures Concerning Special Provisions on Taxation in the Case of Exchange of Beneficiary Certificates of Specified Stock Investment Trusts
第三十条（特定株式投資信託の受益証券を交換した場合の課税の特例に関する経過措置）
With regard to corporation tax on a transfer of beneficiary certificates of a specified stock investment trust prescribed in Article 67-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation through an exchange prescribed in that paragraph that a corporation carried out before the Effective Date, the provisions then in force continue to govern.
法人が施行日前に行った旧租税特別措置法第六十七条の五第一項に規定する交換による同項に規定する特定株式投資信託の受益証券の譲渡に係る法人税については、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.