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Supplementary Provisions, Article 22Transitional Measures Concerning Special Provisions on Deemed Dividend Taxation Where Shares Pertaining to Inherited Property Are Transferred to a Stock Company Other Than the Listed Company, etc. That Issued Them
第二十二条（相続財産に係る株式をその発行した上場会社等以外の株式会社に譲渡した場合のみなし配当課税の特例に関する経過措置）
The provisions of Article 9-7 of the New Act on Special Measures Concerning Taxation apply where an individual transfers, on or after the Effective Date, shares prescribed in paragraph (1) of that Article that the individual acquires on or after the Effective Date by inheritance or bequest prescribed in that paragraph.
新租税特別措置法第九条の七の規定は、個人が施行日以後に同条第一項に規定する相続又は遺贈により取得する同項に規定する株式を施行日以後に譲渡する場合について適用する。
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.