@JillsJoy he's wearing a lace undershirt that's a separate garment. I think the collar and edges are simple stocking stitch turned under and stitched into place. I don't think it has buttons or button holes.
alternatively, there might be button bands or a zipper, and the front edges are turned in so that they're not visible.
I think I see a faint seam running all the way around the vertical edges and the back of the collar though, which makes me think that the edges are folded over and sewn down.