Supplementary Provisions, Article 28Transitional Measures Concerning the Special Tax Rate for Specified Family Companies
第二十八条(特定同族会社の特別税率に関する経過措置)
With regard to the amount refunded or subject to appropriation prescribed in Article 67, paragraph (3), item (v) of the Former Corporation Tax Act pertaining to prefectural inhabitants' tax (including Tokyo inhabitants' tax) pertaining to interest and similar income (meaning interest and similar income prescribed in Article 23, paragraph (1), item (xiv) of the Local Tax Act (Act No. 226 of 1950) prior to the amendment by the provisions of Article 2 of the Act Partially Amending the Local Tax Act (Act No. 3 of 2013); the same applies in Article 31 of the Supplementary Provisions) that a specified family company prescribed in Article 67, paragraph (1) of the Former Corporation Tax Act is to receive payment of before January 1, 2016, the provisions then in force continue to govern.