1 article
Supplementary Provisions, Article 5Transitional Measures Concerning the Value, etc. of Restricted Shares
第五条（譲渡制限付株式の価額等に関する経過措置）
The provisions of Article 84, paragraph (1) (Value, etc. of Restricted Shares) and Article 109, paragraph (1) (limited to the portion pertaining to item (ii)) (Acquisition Price of Securities) of the New Order apply to income tax for 2016 and subsequent years.
新令第八十四条第一項（譲渡制限付株式の価額等）及び第百九条第一項（第二号に係る部分に限る。）（有価証券の取得価額）の規定は、平成二十八年分以後の所得税について適用する。
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.
New Ordermachine translation
「新令」
This Cabinet Order as amended by Article 1 of Cabinet Order No. 145 of 2016.
Short name set inSupplementary Provisions, Article 2, paragraph (1)