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Supplementary Provisions, Article 73Transitional Measures Concerning Special Provisions on Taxation of the Shareholders, etc. in the Event of a Specified Merger, etc.
第七十三条（特定の合併等が行われた場合の株主等の課税の特例に関する経過措置）
With regard to the application of the provisions of Article 68-3, paragraph (3) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to September 30, 2017, the phrase ", that Act" in that paragraph is deemed to be replaced with ", the Corporation Tax Act".
施行日から平成二十九年九月三十日までの間における新租税特別措置法第六十八条の三第三項の規定の適用については、同項中「、同法」とあるのは、「、法人税法」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.