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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 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 prior to the amendment by the provisions of ; the same applies in Article 31 of the Supplementary Provisions) that a specified family company prescribed in of the Former Corporation Tax Act is to receive payment of before January 1, 2016, the provisions then in force continue to govern.

に規定する特定同族会社が平成二十八年一月一日前に支払を受けるべき利子等(の規定による改正前のに規定する利子等をいう。附則第三十一条において同じ。)に係る道府県民税(都民税を含む。)に係るに規定する還付を受け又は充当される金額については、なお従前の例による。

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