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Supplementary Provisions, Article 7Transitional Measures Concerning Special Provisions on Taxation on Capital Gains of Individuals

第七条(個人の譲渡所得の課税の特例に関する経過措置)

The provisions of Article 37, paragraph (1) of the New Act apply in the case where an individual transfers assets prescribed in on or after the Effective Date, and in the case where an individual transferred assets prescribed in of the Former Act before the Effective Date, the provisions then in force continue to govern.

の規定は、個人が施行日以後にに規定する資産の譲渡をする場合について適用し、個人が施行日前にに規定する資産の譲渡をした場合については、なお従前の例による。

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