Supplementary Provisions, Article 13, paragraph (1)
第一項
The provisions of Article 225, paragraph (1) of the new Income Tax Act apply to transfers of shares or similar interests which take place on or after April 1, 1989, and the provisions then in force continue to govern transfers of shares or similar interests which took place before that date.
新所得税法第二百二十五条第一項の規定は、昭和六十四年四月一日以後に行われる株式等の譲渡について適用し、同日前に行われた株式等の譲渡については、なお従前の例による。