Supplementary Provisions, Article 11Transitional Provisions Concerning Special Provisions on Capital Gains and Similar Income in the Case of an Exchange of Fixed Assets
第十一条（固定資産の交換の場合の譲渡所得等の特例に関する経過規定）
Articles 58 through 60 (Special Provisions on Capital Gains and Similar Income in the Case of an Exchange of Fixed Assets) of the New Act apply where an exchange prescribed in Article 58, paragraph (1) of the New Act, or a gift, inheritance, bequest, or transfer set forth in the items of Article 59, paragraph (1) or the items of Article 60, paragraph (1) of the New Act, takes place on or after the Effective Date, and the provisions then in force continue to govern where such an exchange, or such a gift, inheritance, bequest, or transfer, took place before that date.
新法第五十八条から第六十条まで（固定資産の交換の場合の譲渡所得等の特例）の規定は、施行日以後に新法第五十八条第一項に規定する交換又は新法第五十九条第一項各号若しくは第六十条第一項各号に掲げる贈与、相続、遺贈若しくは譲渡があつた場合について適用し、同日前に当該交換又は贈与、相続、遺贈若しくは譲渡があつた場合については、なお従前の例による。
Fixed Asset
「固定資産」
Land (including rights over land), depreciable assets, telephone subscription rights and other assets specified by Cabinet Order (政令), other than standing timber (山林).
Defined inArticle 2, paragraph (1), item (xviii)· applies throughout the law
the New Actmachine translation
「新法」
The Income Tax Act in the form this Act (Act No. 33 of 1965) gives it, as against the Income Tax Act it replaced.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date this Act (Act No. 33 of 1965) itself comes into effect.
Short name set inSupplementary Provisions, Article 3, paragraph (1)