1 article
Supplementary Provisions, Article 7Transitional Measures Concerning Special Provisions on Capital Gains in the Case of an Exchange of Fixed Assets
第七条（固定資産の交換の場合の譲渡所得の特例に関する経過措置）
The provisions of Article 58, paragraph (1) of the New Income Tax Act apply to an exchange referred to in that paragraph that an individual carries out on or after the date specified in Article 1, item (x) of the Supplementary Provisions, and the provisions then in force continue to govern an exchange referred to in Article 58, paragraph (1) of the Former Income Tax Act that an individual carried out before that date.
新所得税法第五十八条第一項の規定は、個人が附則第一条第十号に定める日以後に行う同項の交換について適用し、個人が同日前に行った旧所得税法第五十八条第一項の交換については、なお従前の例による。