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Supplementary Provisions, Article 63Transitional Measures Concerning Deduction, etc. of the Amount Required for the Acquisition of Shares Issued by Specified Small and Medium Sized Companies

第六十三条(特定中小会社が発行した株式の取得に要した金額の控除等に関する経過措置)

With regard to specified shares listed in of the Former Act on Special Measures Concerning Taxation that an individual acquired by payment before the Effective Date, the provisions then in force continue to govern.

個人が施行日前に払込みにより取得をしたに掲げる特定株式については、なお従前の例による。

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