Supplementary Provisions, Article 8Transitional Measures Concerning Special Provisions on Taxation on Business Income, etc. Relating to Transfer, etc. of Land
第八条（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 28-4 of the New Act apply to income tax on transfers, etc. of land prescribed in paragraph (1) of that Article that an individual carries out on or after the Effective Date, and with regard to income tax on such transfers, etc. of land that an individual carried out before the Effective Date, the provisions then in force continue to govern. In this case, with regard to such transfers, etc. of land 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 (2), items (i) through (vi) of that Article applied, the provisions of Article 28-4, paragraph (2) of the Former Act may, as provided by Cabinet Order, be followed in lieu of the application of the provisions of that paragraph.
新法第二十八条の四の規定は、個人が施行日以後に行う同条第一項に規定する土地の譲渡等に係る所得税について適用し、個人が施行日前に行つた当該土地の譲渡等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当該土地の譲渡等については、同条第二項第一号から第六号まで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二十八条の四第二項の規定の例によることができる。