1 article
Supplementary Provisions, Article 74Transitional Measures Concerning Special Provisions on Taxation in the Case of Gift of Assets Based on a Debt Workout Plan
第七十四条（債務処理計画に基づき資産を贈与した場合の課税の特例に関する経過措置）
The provisions of Article 40-3-2, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (iv)) apply to gifts referred to in that paragraph made on or after the Effective Date.
新租税特別措置法第四十条の三の二第一項（第四号に係る部分に限る。）の規定は、施行日以後の同項の贈与について適用する。
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.