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Supplementary Provisions, Article 76Transitional Measures Concerning Tax Exemption for Capital Gains in the Case of Transfer of Important Cultural Properties to the State, etc.
第七十六条（国等に対して重要文化財を譲渡した場合の譲渡所得の非課税に関する経過措置）
The provisions then in force continue to govern transfers of Important Tangible Folk Cultural Properties prescribed in Article 40-2, paragraph (2) of the Former Act on Special Measures Concerning Taxation that an individual made before January 1, 2019.
個人が平成三十一年一月一日前に行った旧租税特別措置法第四十条の二第二項に規定する重要有形民俗文化財の譲渡については、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.