Supplementary Provisions, Article 11Transitional Measures Concerning Special Provisions on Taxation on Capital Gains of Individuals
第十一条（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 32, paragraph (3) of the New Act apply to income tax on transfers of land, etc. prescribed in that paragraph that an individual carries out on or after the Effective Date and for which the certification prescribed in that paragraph has been made, and with regard to income tax on transfers of land, etc. prescribed in Article 32, paragraph (3) of the Former Act that an individual carried out before the Effective Date and for which the certification prescribed in that paragraph has been made, the provisions then in force continue to govern. In this case, with regard to transfers of land, etc. prescribed in Article 32, paragraph (1) of the New Act to which the provisions of that paragraph apply that an individual carries out during the period from the Effective Date to December 31, 1978, only where the individual seeks to have the provisions of paragraph (3) of that Article applied, the provisions of Article 32, paragraph (3) of the Former Act may, as provided by Cabinet Order, be followed in lieu of the application of the provisions of that paragraph.
新法第三十二条第三項の規定は、個人が施行日以後に行う同項に規定する土地等の譲渡で同項に規定する証明がされたものに係る所得税について適用し、個人が施行日前に行つた旧法第三十二条第三項に規定する土地等の譲渡で同項に規定する証明がされたものに係る所得税については、なお従前の例による。この場合において、個人が施行日から昭和五十三年十二月三十一日までの間において行う新法第三十二条第一項の規定の適用を受ける同項に規定する土地等の譲渡については、同条第三項の規定の適用を受けようとするものである場合に限り、政令で定めるところにより、同項の規定の適用に代えて旧法第三十二条第三項の規定の例によることができる。