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Supplementary Provisions, Article 68Transitional Measures Concerning Tax Exemption, etc. for Economic Benefits Received by Specified Directors, etc. from the Acquisition of Shares through the Exercise of Share Options, etc.
第六十八条（特定の取締役等が受ける新株予約権等の行使による株式の取得に係る経済的利益の非課税等に関する経過措置）
With regard to the exercise of specified foreign share options prescribed in Article 29-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a director, etc. or an heir succeeding to the rights prescribed in that paragraph carried out before the Effective Date, the provisions then in force continue to govern.
旧租税特別措置法第二十九条の三第一項に規定する取締役等又は権利承継相続人が施行日前に行った同項に規定する特定外国新株予約権の行使については、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.