1 article
Supplementary Provisions, Article 29Transitional Measures Concerning Tax Exemption on Dividend Income from Small Amounts of Listed Shares, etc. in Tax-Exempt Accounts
第二十九条（非課税口座内の少額上場株式等に係る配当所得の非課税に関する経過措置）
The provisions of Article 9-8 of the New Act on Special Measures Concerning Taxation apply to dividends, etc. listed in item (i) of that Article that a resident or a nonresident who has a permanent establishment in Japan referred to in that Article is to receive on or after January 1, 2014.
新租税特別措置法第九条の八の規定は、同条の居住者又は国内に恒久的施設を有する非居住者が、平成二十六年一月一日以後に支払を受けるべき同条第一号に掲げる配当等について適用する。
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.