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Supplementary Provisions, Article 30Transitional Measures Concerning Special Provisions on Taxation on Gains, etc. from Life Insurance, etc. under Workers' Asset-Building Savings Contracts

第三十条(勤労者財産形成貯蓄契約に基づく生命保険等の差益等の課税の特例に関する経過措置)

The provisions of Article 4-4, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to the termination or partial cancellation of a securities investment trust prescribed in on or after January 1, 2009.

の規定は、平成二十一年一月一日以後のに規定する証券投資信託の終了又は一部の解約について適用する。

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