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Supplementary Provisions, Article 6Transitional Measures Concerning Acts Deemed to Be a Transfer of Assets

第六条(資産の譲渡とみなされる行為に関する経過措置)

The provisions of Article 79 (limited to the portion pertaining to paragraph (1), item (iii)) (Acts Deemed to Be Transfers of Assets) of the New Order apply to the establishment of a land leasehold right prescribed in that paragraph that an individual carries out on or after the date this Cabinet Order comes into effect.

新令第七十九条(第一項第三号に係る部分に限る。)(資産の譲渡とみなされる行為)の規定は、個人がこの政令の施行の日以後に行う同項に規定する借地権の設定について適用する。

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