Supplementary Provisions, Article 9Transitional Measures Concerning Special Provisions on Taxation on Capital Gains of Individuals
第九条（個人の譲渡所得の課税の特例に関する経過措置）
The provisions of item (ii) or item (iv) of the table in Article 37, paragraph (1) of the New Act apply to income tax on the transfer of assets falling under those provisions that an individual carries out on or after the date on which the Act Partially Amending the Air Pollution Control Act (Act No. 134 of 1970) or the Water Pollution Prevention Act, respectively, comes into effect, and the provisions then in force continue to govern income tax on the transfer of those assets that an individual carried out before the date on which those Acts came into effect.
新法第三十七条第一項の表の第二号又は第四号の規定は、それぞれ個人が大気汚染防止法の一部を改正する法律（昭和四十五年法律第百三十四号）又は水質汚濁防止法の施行の日以後に行なうこれらの規定に該当する資産の譲渡に係る所得税について適用し、個人がこれらの法律の施行の日前に行なつた当該資産の譲渡に係る所得税については、なお従前の例による。