Supplementary Provisions, Article 12, paragraph (1)
第一項
The provisions of Article 224-3 of the new Income Tax Act apply to transfers of shares or similar interests prescribed in paragraph (2) of that Article (referred to as "shares or similar interests" in the following Article) which take place on or after April 1, 1989.
新所得税法第二百二十四条の三の規定は、昭和六十四年四月一日以後に行われる同条第二項に規定する株式等（次条において「株式等」という。）の譲渡について適用する。