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Supplementary Provisions, Article 10Transitional Measures Concerning Special Provisions on Taxation on Capital Gains of Individuals

第十条(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 34-2, paragraph (2), item (iii) of the New Act apply to the transfer of land, etc. prescribed in that an individual makes on or after the Effective Date, and with regard to the transfer of land, etc. prescribed in of the Former Act that an individual made 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行うに規定する土地等の譲渡について適用し、個人が施行日前に行つたに規定する土地等の譲渡については、なお従前の例による。

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