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.
land leasehold rightmachine translation
「借地権」
A superficies (地上権) or a lease of land (賃借権) held for the purpose of owning a building or other structure on the land.
Short name set inArticle 79, paragraph (1)· applies only in this article
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 141 of 2015.
Short name set inSupplementary Provisions, Article 3, paragraph (1)