1 article
Supplementary Provisions, Article 69Transitional Measures Concerning Special Provisions on the Calculation of Consolidated Income Pertaining to the Transfer of Shares in Exchange for Shares, etc.
第六十九条（株式等を対価とする株式の譲渡に係る連結所得の計算の特例に関する経過措置）
The provisions of Article 68-86 of the New Act on Special Measures Concerning Taxation apply to a partial share exchange prescribed in paragraph (1) of that Article that is carried out on or after the Effective Date.
新租税特別措置法第六十八条の八十六の規定は、施行日以後に行われる同条第一項に規定する株式交付について適用する。
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.