newly listed stocksとは 意味・読み方・使い方

Regarding taxation on securities, we have already submitted to the Diet the Bill for Partial Amendment of the Special Tax Measures Law, etc. The Bill provides that, from January 2003, capital gains on securities will be made subject to a separate tax system based on self assessment, where tax rates shall be lower and carry-overs of losses-offset from past transactions shall be permitted. Moreover, as an emergency and exceptional measure, no tax will be imposed on capital gains on listed stocks of value of less than 10 million yen that have been newly purchased before the end of 2002.例文帳に追加

このうち、証券税制に関しては、株式譲渡益課税について、平成十五年一月から、申告分離課税への一本化、税率の引下げ、損失繰越制度の導入等の措置を講じるとともに、緊急かつ異例の措置として、平成十四年末までに新たに購入した上場株式等について、その購入額が一千万円までの譲渡益を、一定の要件の下、非課税とする措置を講じるため、「租税特別措置法等の一部を改正する法律案」を国会に提出しております。 - 財務省