1 article
Supplementary Provisions, Article 47Transitional Measures Concerning Special Provisions on the Calculation of Income from the Transfer of Shares in Exchange for Shares, etc. as Consideration
第四十七条（株式等を対価とする株式の譲渡に係る所得の計算の特例に関する経過措置）
The provisions of Article 66-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to a partial share exchange carried out on or after October 1, 2023, and the provisions then in force continue to govern a partial share exchange carried out before that date.
新租税特別措置法第六十六条の二第一項の規定は、令和五年十月一日以後に行われる株式交付について適用し、同日前に行われた株式交付については、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.