Supplementary Provisions, Article 6, 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 which are made on or after January 1, 2004, and the provisions then in force continue to govern transfers of shares or similar interests prescribed in Article 224-3, paragraph (2) of the former Income Tax Act which were made before that date.
新所得税法第二百二十四条の三の規定は、平成十六年一月一日以後に行われる同条第二項に規定する株式等の譲渡について適用し、同日前に行われた旧所得税法第二百二十四条の三第二項に規定する株式等の譲渡については、なお従前の例による。