Supplementary Provisions, Article 11Transitional Measures Concerning Special Provisions on Taxation on Capital Gains in the Case of Replacement of Specified Business Assets
第十一条（特定の事業用資産の買換えの場合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 (5) of the New Act apply to cases where an individual makes a transfer referred to in that paragraph on or after the Effective Date (including cases where the individual is deemed to have made a transfer referred to in that paragraph), and with regard to cases where an individual made a transfer referred to in Article 37, paragraph (1) of the Former Act before the Effective Date (including cases where the individual is deemed to have made a transfer referred to in that paragraph), the provisions then in force continue to govern.
新法第三十七条第五項の規定は、個人が施行日以後に同項の譲渡をする場合（同項の譲渡をしたものとみなされる場合を含む。）について適用し、個人が施行日前に旧法第三十七条第一項の譲渡をした場合（同項の譲渡をしたものとみなされる場合を含む。）については、なお従前の例による。