1 article
Supplementary Provisions, Article 56Transitional Measures Concerning Tax Exemption on Dividend Income from Small-Amount Listed Shares, etc. in a Minor's Account
第五十六条（未成年者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）
With regard to the application of the provisions of Article 9-9 of the New Act on Special Measures Concerning Taxation during the period from January 1, 2016 to March 31, 2016, the phrase "a permanent establishment" in paragraphs (1) and (2) of that Article is deemed to be replaced with "a permanent establishment in Japan".
平成二十八年一月一日から同年三月三十一日までの間における新租税特別措置法第九条の九の規定の適用については、同条第一項及び第二項中「恒久的施設を」とあるのは、「国内に恒久的施設を」とする。
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.