1 article
Supplementary Provisions, Article 40Transitional Measures Concerning Tax Exemption for Capital Gains in the Case of Transfer of Important Cultural Properties to the State, etc.
第四十条（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 of Article 40-2 of the New Act on Special Measures Concerning Taxation apply to a transfer of assets prescribed in that Article that an individual makes on or after the Effective Date, and the provisions then in force continue to govern a transfer of assets prescribed in Article 40-2 of the Former Act on Special Measures Concerning Taxation that an individual made before the Effective Date.
新租税特別措置法第四十条の二の規定は、個人が施行日以後に行う同条に規定する資産の譲渡について適用し、個人が施行日前に行った旧租税特別措置法第四十条の二に規定する資産の譲渡については、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.