Supplementary Provisions, Article 8Transitional Measures Concerning Income from Transfer of Assets in Japan
第八条（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 arising from the transfer of assets listed in item (iii) of that paragraph that an individual makes on or after the Effective Date, and the provisions then in force continue to govern income arising from the transfer of assets listed in Article 280, paragraph (2), item (iii) (Income from Transfer of Assets in Japan) of the Former Order that an individual 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、個人が施行日以後に行う同項第三号に掲げる資産の譲渡により生ずる所得について適用し、個人が施行日前に行った旧令第二百八十条第二項第三号（国内にある資産の譲渡による所得）に掲げる資産の譲渡により生ずる所得については、なお従前の例による。
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 104 of 2009.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Cabinet Order No. 104 of 2009, the amending Cabinet Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
Former Ordermachine translation
「旧令」
In the supplementary provisions (附則) of Cabinet Order No. 104 of 2009, the Order for Enforcement of the Income Tax Act as it stood before that Cabinet Order amended it.
Short name set inSupplementary Provisions, Article 2, paragraph (1)