1 article
Supplementary Provisions, Article 4Transitional Measures Concerning Nontaxability of Capital Gains from Securities
第四条（有価証券の譲渡所得の非課税に関する経過措置）
The provisions of Article 9, paragraph (1), item (xi), (d) (Nontaxability of Income from Transfer of Securities) of the new Act apply to income from the transfer of Securities set forth in (d) of that item on or after the date on which this Act comes into effect (hereinafter referred to as "the effective date").
新法第九条第一項第十一号ニ（有価証券の譲渡による所得の非課税）の規定は、この法律の施行の日（以下「施行日」という。）以後における同号ニの有価証券の譲渡による所得について適用する。