Supplementary Provisions, Article 5, paragraph (1)
第一項
The provisions of Article 9, paragraph (1), item (xi) and paragraph (2), item (iii) of the new Income Tax Act apply to income from the transfer of Securities made on or after October 1, 1987, and the provisions then in force continue to govern income from the transfer of Securities made before that date.
新所得税法第九条第一項第十一号及び第二項第三号の規定は、昭和六十二年十月一日以後に行う有価証券の譲渡による所得について適用し、同日前に行つた有価証券の譲渡による所得については、なお従前の例による。