1 article
Supplementary Provisions, Article 42Transitional Measures Concerning Special Provisions on Taxation of Capital Gains, etc. on General Shares, etc.
第四十二条（一般株式等に係る譲渡所得等の課税の特例に関する経過措置）
With regard to transfers of shares, etc. prescribed in Article 37-10, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a resident or a nonresident who has a permanent establishment referred to in that paragraph made before January 1, 2016, the provisions then in force continue to govern.
旧租税特別措置法第三十七条の十第一項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二十八年一月一日前に行った同項に規定する株式等の譲渡については、なお従前の例による。
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.