Supplementary Provisions, Article 19, paragraph (5)
第五項
The provisions of Article 224-6 of the New Income Tax Act apply to a transfer of gold bullion, etc. as prescribed in that Article that is made on or after the effective date, and the provisions then in force continue to govern a transfer of gold bullion, etc. as prescribed in Article 224-6 of the Former Income Tax Act that was made before the effective date.
新所得税法第二百二十四条の六の規定は、施行日以後に行われる同条に規定する金地金等の譲渡について適用し、施行日前に行われた旧所得税法第二百二十四条の六に規定する金地金等の譲渡については、なお従前の例による。