Supplementary Provisions, Article 6Transitional Measures Concerning Special Provisions on Taxation on Business Income, etc. Pertaining to Transfer, etc. of Land
第六条（土地の譲渡等に係る事業所得等の課税の特例に関する経過措置）
The provisions of Article 28-6 of the New Act apply in the case where an individual carries out a transfer, etc. of land listed in the following items (meaning a transfer, etc. of land prescribed in paragraph (1) of that Article; the same applies hereinafter in this Article) on or after the date set forth in the respective items.
新法第二十八条の六の規定は、個人が次の各号に掲げる土地の譲渡等（同条第一項に規定する土地の譲渡等をいう。以下この条において同じ。）を当該各号に掲げる日以後に行なう場合について適用する。
any of the following transfers, etc. of land: the date of enforcement of this Act (hereinafter referred to as the "Effective Date");
土地の譲渡等のうち次に掲げるもの この法律の施行の日（以下「施行日」という。）
a transfer, etc. of land carried out between the individual and a person specified by Cabinet Order as a person having a special relationship with the individual;
当該個人及びこれと特殊の関係にある者として政令で定める者の間で行なわれる土地の譲渡等
a transfer, etc. of land pertaining to land, etc. prescribed in Article 28-6, paragraph (1) of the New Act that the individual acquires on or after the Effective Date (excluding a transfer, etc. of land that falls under (a)).
a transfer, etc. of land other than that listed in the preceding item: April 1, 1974.