1 article
Supplementary Provisions, Article 79Transitional Measures Concerning Special Provisions on Taxation on Capital Gains Pertaining to Inherited Property
第七十九条（相続財産に係る譲渡所得の課税の特例に関する経過措置）
The provisions of Article 39, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to income tax that an individual who has received the application of the provisions of paragraph (1) of that Article is to pay as a result of having filed the amended return referred to in paragraph (4) of that Article, or of a reassessment having been made, on or after the Effective Date.
新租税特別措置法第三十九条第四項の規定は、同条第一項の規定の適用を受けた個人が施行日以後に同条第四項の修正申告書を提出したこと又は更正があったことにより納付すべき所得税について適用する。
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.