Supplementary Provisions, Article 8Transitional Measures for Special Provisions on Capital Gains, etc. Related to Share Exchanges, etc.
第八条（株式交換等に係る譲渡所得等の特例に関する経過措置）
The provisions of Article 57-4 of the New Income Tax Act (limited to the part concerning paragraphs (1) and (2)) apply to a transfer of old shares prescribed in paragraph (1) of that Article through a share exchange prescribed in that paragraph, or a transfer of old shares prescribed in paragraph (2) of that Article through a share transfer prescribed in that paragraph, that an individual conducts on or after October 1, 2006.
The provisions of Article 57-4 of the new Income Tax Act (limited to the part concerning paragraph (3)) apply to transfers of the Securities set forth in the items of that paragraph by reason of the events specified in those items that an individual conducts on or after the effective date of the Companies Act.
新所得税法第五十七条の四（第三項に係る部分に限る。）の規定は、個人が会社法施行日以後に行う同項各号に定める事由による当該各号に掲げる有価証券の譲渡について適用する。