Supplementary Provisions, Article 18, paragraph (1)
第一項
The provisions of Article 224-3 of the New Income Tax Act apply to transfers of shares, etc. prescribed in paragraph (2) of that Article that are made on or after the effective date of the Companies Act, and the provisions then in force continue to govern transfers of shares, etc. prescribed in Article 224-3, paragraph (2) of the Former Income Tax Act that were made before the effective date of the Companies Act.
新所得税法第二百二十四条の三の規定は、会社法施行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、会社法施行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。