1 article
Supplementary Provisions, Article 23Transitional Measures Concerning Special Provisions on Taxation on Redemption Money, etc. of Listed Securities Investment Trusts
第二十三条（上場証券投資信託の償還金等に係る課税の特例に関する経過措置）
The provisions of Article 9-4-2 of the New Act on Special Measures Concerning Taxation apply to the termination or partial cancellation of a listed securities investment trust prescribed in paragraph (1) of that Article that takes place on or after the Effective Date.
新租税特別措置法第九条の四の二の規定は、施行日以後の同条第一項に規定する上場証券投資信託の終了又は一部の解約について適用する。
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.