1 article
Supplementary Provisions, Article 36Transitional Measures Concerning Special Provisions on Taxation in the Case of a Joint Capital Contribution in Kind
第三十六条（共同で現物出資をした場合の課税の特例に関する経過措置）
The provisions then in force continue to govern shares or equity referred to in Article 66, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired before the Effective Date through a specified joint contribution prescribed in that paragraph.
法人が旧租税特別措置法第六十六条第一項に規定する特定共同出資により施行日前に取得した同項の株式又は出資については、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.