Supplementary Provisions, Article 3Transitional Measures Concerning Income from Transfer of Assets in Japan
第三条（国内にある資産の譲渡による所得に関する経過措置）
The provisions of Article 280, paragraph (2) (Income from Transfer of Assets in Japan) of the New Order apply to income from a transfer of assets made on or after the date of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern income from a transfer of assets made before the Effective Date.
新令第二百八十条第二項（国内にある資産の譲渡による所得）の規定は、この政令の施行の日（以下「施行日」という。）以後に行う資産の譲渡による所得について適用し、施行日前に行つた資産の譲渡による所得については、なお従前の例による。
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 329 of 1987.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Cabinet Order No. 329 of 1987, the amending Cabinet Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 3, paragraph (1)