Supplementary Provisions, Article 13Transitional Measures Concerning Special Provisions for Taxation of Prefectural Inhabitant Tax and Municipal Inhabitant Tax on Long-Term Capital Gains, etc.
第十三条（長期譲渡所得に係る道府県民税及び市町村民税の課税の特例等に関する経過措置）
Except as provided for in the following paragraph, the provisions of Article 34, paragraph (1) of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax and municipal inhabitant tax pertaining to transfers of the land, etc. or buildings, etc. prescribed in Article 31, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 55 of 1995) (referred to in paragraphs (3) and (5) as the "Act on Special Measures Concerning Taxation as Amended") that a person liable for the income levy makes on or after January 1, 1995, and for individual prefectural inhabitant tax and municipal inhabitant tax pertaining to transfers of the land, etc. or buildings, etc. prescribed in Article 31, paragraph (1) of the Act on Special Measures Concerning Taxation prior to amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 55 of 1995) (referred to in the following paragraph and the following Article as the "Act on Special Measures Concerning Taxation Before the Amendment") that a person liable for the income levy made before that date, the provisions then in force continue to govern.
次項に定めるものを除き、新法附則第三十四条第一項の規定は、所得割の納税義務者が平成七年一月一日以後に行う租税特別措置法の一部を改正する法律（平成七年法律第五十五号）による改正後の租税特別措置法（第三項及び第五項において「改正後の租税特別措置法」という。）第三十一条第一項に規定する土地等又は建物等の譲渡に係る個人の道府県民税及び市町村民税について適用し、所得割の納税義務者が同日前に行った租税特別措置法の一部を改正する法律（平成七年法律第五十五号）による改正前の租税特別措置法（次項及び次条において「改正前の租税特別措置法」という。）第三十一条第一項に規定する土地等又は建物等の譲渡に係る個人の道府県民税及び市町村民税については、なお従前の例による。
With regard to the application of the provisions of Article 34, paragraph (1) of the Supplementary Provisions of the New Act where there is a transfer of assets prescribed in Article 38, paragraph (1) of the Act on Special Measures Concerning Taxation Before the Amendment, which is to remain in force pursuant to the provisions of Article 17 of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 55 of 1995), the phrase "Article 36, paragraph (1)" in Article 34, paragraph (1) of the Supplementary Provisions of the New Act is deemed to be replaced with "Article 36, paragraph (1), or Article 38, paragraph (1) or (2) of the Act on Special Measures Concerning Taxation prior to amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 55 of 1995), which is to remain in force pursuant to the provisions of Article 17 of the Supplementary Provisions of that Act", and the phrase "or that Act" is deemed to be replaced with "or the Act on Special Measures Concerning Taxation".
租税特別措置法の一部を改正する法律（平成七年法律第五十五号）附則第十七条の規定によりなお効力を有することとされる改正前の租税特別措置法第三十八条第一項に規定する資産の譲渡がある場合における新法附則第三十四条第一項の規定の適用については、同項中「第三十六条第一項」とあるのは「第三十六条第一項若しくは租税特別措置法の一部を改正する法律（平成七年法律第五十五号）附則第十七条の規定によりなお効力を有することとされる同法による改正前の租税特別措置法第三十八条第一項若しくは第二項」と、「又は同法」とあるのは「又は租税特別措置法」とする。
The provisions of Article 34, paragraph (2) of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax and municipal inhabitant tax pertaining to transfers of the land, etc. or buildings, etc. prescribed in Article 31, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended that a person liable for the income levy makes on or after January 1, 1996.
新法附則第三十四条第二項の規定は、所得割の納税義務者が平成八年一月一日以後に行う改正後の租税特別措置法第三十一条第一項に規定する土地等又は建物等の譲渡に係る個人の道府県民税及び市町村民税について適用する。
With regard to the application of the provisions of Article 34-2 of the Supplementary Provisions of the New Act to transfers made between January 1, 1995 and December 31, 1995 that fall under a transfer for a superior residential area, etc. prescribed in Article 34-2, paragraph (1) of the Supplementary Provisions of the New Act or a transfer for a determined site for constructing a superior residential area, etc. prescribed in paragraph (2) of that Article, the phrase "the items of paragraph (1) of the preceding Article (including where applied by replacing terms pursuant to paragraph (2) of that Article)" in paragraph (1) of that Article is deemed to be replaced with "the items of paragraph (1) of the preceding Article", and the phrase "paragraph (5) of the preceding Article" in paragraph (4) of that Article is deemed to be replaced with "paragraph (4) of the preceding Article".
With regard to the application of the provisions of Article 34-3, paragraph (3) of the Supplementary Provisions of the New Act to transfers, made between January 1, 1995 and December 31, 1995, of the land, etc. or buildings, etc. prescribed in Article 31-3, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended that fall under the residential property prescribed in that paragraph, the phrase "paragraph (5) of that Article" in that paragraph is deemed to be replaced with "paragraph (4) of that Article".
平成七年一月一日から同年十二月三十一日までの間に行う改正後の租税特別措置法第三十一条の三第一項に規定する土地等又は建物等で同項に規定する居住用財産に該当するものの譲渡に係る新法附則第三十四条の三第三項の規定の適用については、同項中「同条第五項」とあるのは、「同条第四項」とする。
the New Actmachine translation
「新法」
This Act as amended by Act No. 40 of 1995.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
Act on Special Measures Concerning Taxation Before the Amendmentmachine translation
「改正前の租税特別措置法」
In Articles 13 and 14 of the supplementary provisions (附則) of Act No. 40 of 1995, the Act on Special Measures Concerning Taxation as it stood before the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 55 of 1995) amended it.
Short name set inSupplementary Provisions, Article 13, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 13, paragraph (2); and Supplementary Provisions, Article 14
Act on Special Measures Concerning Taxation as Amendedmachine translation
「改正後の租税特別措置法」
In Article 13 of the supplementary provisions (附則) of Act No. 40 of 1995, the Act on Special Measures Concerning Taxation as amended by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 55 of 1995).
Short name set inSupplementary Provisions, Article 13, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 13, paragraphs (3) and (5)