Supplementary Provisions, Article 4Transitional Measures Concerning Income from Assets in Japan, etc.
第四条(国内にある資産の所得等に関する経過措置)
The provisions of Article 280, paragraph (2), item (ii) of the New Order (limited to the part pertaining to the income listed in Article 37-10, paragraph (1), item (iii) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 1 of the Amending Act (hereinafter referred to as the "New Measures Act")) apply, where income pertaining to the transfer, made on or after the Effective Date, of public and corporate bonds prescribed in Article 37-10, paragraph (1), item (iii) of the New Measures Act falls under the income listed in that item, to the income pertaining to the transfer of those public and corporate bonds made on or after the Effective Date, and the provisions then in force continue to govern the income pertaining to the transfer of those public and corporate bonds made before the Effective Date.
新令第二百八十条第二項第二号(改正法第一条の規定による改正後の租税特別措置法(以下「新措置法」という。)第三十七条の十第一項第三号に掲げる所得に係る部分に限る。)の規定は、施行日以後に行われる新措置法第三十七条の十第一項第三号に規定する公社債の譲渡に係る所得が同号に掲げる所得に該当する場合の施行日以後に行われる当該公社債の譲渡に係る所得について適用し、施行日前に行われた当該公社債の譲渡に係る所得については、なお従前の例による。
Amending Actmachine translation
「改正法」
In the supplementary provisions (附則) of Cabinet Order No. 124 of 1985, short name for the 1985 Act partially amending the Act on Special Measures Concerning Taxation and the Income Tax Act (Act No. 7 of 1985).
Short name set inSupplementary Provisions, Article 2, paragraph (1)
New Ordermachine translation
「新令」
This Cabinet Order as amended by Article 1 of Cabinet Order No. 124 of 1985.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Cabinet Order No. 124 of 1985, the amending Cabinet Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
New Act on Special Measures Concerning Taxationmachine translation
「新措置法」
In the supplementary provisions (附則) of Cabinet Order No. 124 of 1985, the Act on Special Measures Concerning Taxation as amended by Article 1 of the 1985 Act partially amending the Act on Special Measures Concerning Taxation and the Income Tax Act (Act No. 7 of 1985).
Short name set inSupplementary Provisions, Article 4, paragraph (1)