Supplementary Provisions, Article 5, paragraph (5)
第五項
Article 228, paragraph (2) of the new Income Tax Act applies to the consideration for the transfer of a share or similar interest as prescribed in that paragraph for which payment as prescribed in that paragraph is received on or after the effective date, and the provisions then in force continue to govern the consideration for the transfer of a share or similar interest as prescribed in Article 228, paragraph (2) of the former Income Tax Act for which payment as prescribed in that paragraph was received before the effective date.
新所得税法第二百二十八条第二項の規定は、施行日以後に同項に規定する支払を受ける同項に規定する株式等の譲渡の対価について適用し、施行日前に旧所得税法第二百二十八条第二項に規定する支払を受けた同項に規定する株式等の譲渡の対価については、なお従前の例による。