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 31, paragraph (1) of the New Act apply to transfers of land, etc. or buildings, etc. prescribed in that paragraph that an individual makes on or after January 1, 1992, and the provisions then in force continue to govern transfers of land, etc. or buildings, etc. prescribed in Article 31, paragraph (1) of the Former Act that an individual made before that date.
新法第三十一条第一項の規定は、個人が平成四年一月一日以後に行う同項に規定する土地等又は建物等の譲渡について適用し、個人が同日前に行った旧法第三十一条第一項に規定する土地等又は建物等の譲渡については、なお従前の例による。
The provisions of Article 31-2 of the New Act apply to a transfer that falls under a transfer for a superior residential area, etc. prescribed in paragraph (1) of that Article or a transfer that falls under a transfer for a determined site for constructing a superior residential area, etc. prescribed in paragraph (3) of that Article that an individual makes on or after January 1, 1991, and the provisions then in force continue to govern a transfer that falls under a transfer for a superior residential area, etc. prescribed in Article 31-2, paragraph (1) of the Former Act or a transfer that falls under a transfer for a determined site for constructing a superior residential area, etc. prescribed in paragraph (3) of that Article that an individual made before that date. In this case, with regard to the application of the provisions of Article 31-2 of the New Act to those transfers made on or before December 31, 1991, the phrase "pertaining thereto, with regard to the application of the provisions of the preceding Article, '30 percent' in paragraph (1) of that Article is deemed to be replaced with '15 percent'" in paragraph (1) of that Article is deemed to be replaced with ", the amount of income tax imposed on the taxable long-term capital gains under paragraph (1) of the preceding Article pertaining to that transfer pursuant to the provisions of that paragraph is, notwithstanding the provisions of the items of that paragraph, the amount equivalent to 15 percent of those taxable long-term capital gains pertaining to that transfer".
新法第三十一条の二の規定は、個人が平成三年一月一日以後に行う同条第一項に規定する優良住宅地等のための譲渡に該当する譲渡又は同条第三項に規定する確定優良住宅地等予定地のための譲渡に該当する譲渡について適用し、個人が同日前に行った旧法第三十一条の二第一項に規定する優良住宅地等のための譲渡に該当する譲渡又は同条第三項に規定する確定優良住宅地等予定地のための譲渡に該当する譲渡については、なお従前の例による。この場合において、平成三年十二月三十一日までに行うこれらの譲渡に係る新法第三十一条の二の規定の適用については、同条第一項中「係る前条の規定の適用については、同条第一項中「百分の三十」とあるのは、「百分の十五」」とあるのは、「ついては、前条第一項の規定により当該譲渡に係る同項の課税長期譲渡所得金額に対し課する所得税の額は、同項各号の規定にかかわらず、当該譲渡に係る当該課税長期譲渡所得金額の百分の十五に相当する額」とする。
With regard to a transfer that falls under a transfer for a superior residential area, etc. prescribed in Article 31-2, paragraph (1) of the New Act or a transfer that falls under a transfer for a determined site for constructing a superior residential area, etc. prescribed in paragraph (3) of that Article that is made during the period from January 1, 1991 to March 31, 1991, if the provisions of paragraph (1) of Article 34-2 of the Former Act are applied to it because it falls under the case listed in paragraph (2), item (iii) or (iv) of that Article, those transfers are deemed not to fall under that transfer for a superior residential area, etc. or transfer for a determined site for constructing a superior residential area, etc.
平成三年一月一日から同年三月三十一日までの間に行う新法第三十一条の二第一項に規定する優良住宅地等のための譲渡に該当する譲渡又は同条第三項に規定する確定優良住宅地等予定地のための譲渡に該当する譲渡について、旧法第三十四条の二第二項第三号又は第四号に掲げる場合に該当することにより同条第一項の規定の適用を受けるときは、これらの譲渡については、当該優良住宅地等のための譲渡又は確定優良住宅地等予定地のための譲渡に該当しないものとみなす。
With regard to transfers of specified farmland, etc. in an urbanization promotion area prescribed in Article 31-3, paragraph (1) of the Former Act that an individual makes on or before March 31, 1993, the provisions of that Article remain in force.
個人が平成五年三月三十一日までに行う旧法第三十一条の三第一項に規定する特定市街化区域農地等の譲渡については、同条の規定は、なおその効力を有する。
In the case referred to in the preceding paragraph, with regard to transfers of specified farmland, etc. in an urbanization promotion area under that paragraph made during the period from the Effective Date to December 31, 1991, the phrase "Article 31, paragraph (3)" in Article 31-3, paragraph (1) of the Former Act, which remains in force pursuant to the provisions of that paragraph (hereinafter referred to as "Article 31-3, paragraph (1) of the Former Act" in this paragraph), is deemed to be replaced with "Article 31, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1991; hereinafter referred to as the "1991 Amendment Act") (hereinafter referred to as the "1991 Former Act")", the phrase "the preceding Article or the following Article" with "Article 31-2 or Article 31-4 of the 1991 Former Act", and the phrase "Article 31-" with "Article 31- of the 1991 Former Act", and, with regard to those transfers of specified farmland, etc. in an urbanization promotion area made during the period from January 1, 1992 to March 31, 1993, the phrase "Article 31, paragraph (3)" in Article 31-3, paragraph (1) of the Former Act is deemed to be replaced with "Article 31, paragraph (3) of the Act on Special Measures Concerning Taxation as amended by the 1991 Amendment Act (hereinafter referred to as the "1991 New Act")", the phrase "the preceding Article or the following Article" with "Article 31-2 of the Act on Special Measures Concerning Taxation as amended by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 14 of 1992) or Article 31-3 of the 1991 New Act", the phrase "Article 31-" with "Article 31- of the 1991 New Act", and the phrase "the phrase '25 percent' in paragraph (1), item (ii) of that Article is deemed to be replaced with '22.5 percent'" with "the phrase '30 percent' in paragraph (1) of that Article is deemed to be replaced with '27.5 percent'", and the phrase "Local Tax Act" in Article 31-3, paragraph (2), item (i) of the Former Act, which remains in force pursuant to the provisions of the preceding paragraph, is deemed to be replaced with "Local Tax Act prior to the amendment by Article 2 of the Act Partially Amending the Local Tax Act and the Act on Grants to Municipalities Where State-Owned Assets, etc. Are Located (Act No. 7 of 1991)".
前項の場合において、施行日から平成三年十二月三十一日までの間に行う同項の特定市街化区域農地等の譲渡については、同項の規定によりなおその効力を有するものとされる旧法第三十一条の三第一項（以下この項において「旧法第三十一条の三第一項」という。）中「第三十一条第三項」とあるのは「租税特別措置法の一部を改正する法律（平成三年法律第十六号。以下「平成三年改正法」という。）による改正前の租税特別措置法（以下「平成三年旧法」という。）第三十一条第三項」と、「前条又は次条」とあるのは「平成三年旧法第三十一条の二又は第三十一条の四」と、「第三十一条の」とあるのは「平成三年旧法第三十一条の」とし、平成四年一月一日から平成五年三月三十一日までの間に行う当該特定市街化区域農地等の譲渡については、旧法第三十一条の三第一項中「第三十一条第三項」とあるのは「平成三年改正法による改正後の租税特別措置法（以下「平成三年新法」という。）第三十一条第三項」と、「前条又は次条」とあるのは「租税特別措置法の一部を改正する法律（平成四年法律第十四号）による改正後の租税特別措置法第三十一条の二又は平成三年新法第三十一条の三」と、「第三十一条の」とあるのは「平成三年新法第三十一条の」と、「同条第一項第二号中「百分の二十五」とあるのは、「百分の二十二・五」とあるのは「同条第一項中「百分の三十」とあるのは、「百分の二十七・五」と、前項の規定によりなおその効力を有するものとされる旧法第三十一条の三第二項第一号中「地方税法」とあるのは「地方税法及び国有資産等所在市町村交付金法の一部を改正する法律（平成三年法律第七号）第二条による改正前の地方税法」とする。
With regard to the application of the provisions of Articles 31 through 31-3 and Article 33 of the New Act in the case where the provisions of the preceding two paragraphs apply, the phrase "Special Provisions) or" in Article 31, paragraph (5), item (i) of the New Act is deemed to be replaced with "Special Provisions),", the phrase ") the provisions" with ") or Article 31-3 of the Act on Special Measures Concerning Taxation prior to the amendment by the 1991 Amendment Act, which remains in force pursuant to the provisions of Article 7, paragraph (4) of the Supplementary Provisions of the 1991 Amendment Act (hereinafter referred to as "Article 31-3 of the Former Act" in this Section) the provisions", the phrase "the following Article" in Article 31-2, paragraph (1) of the New Act with "the following Article or Article 31-3 of the Former Act", the phrase "or Article 37-7" in Article 31-3, paragraph (1) of the New Act with ", Article 37-7 or Article 31-3 of the Former Act", and the phrase "or Article 31-3" in Article 33, paragraph (1) of the New Act with ", Article 31-3 or Article 31-3 of the Former Act".
前二項の規定の適用がある場合における新法第三十一条から第三十一条の三まで及び第三十三条の規定の適用については、新法第三十一条第五項第一号中「特例）又は」とあるのは「特例）、」と、「）の規定」とあるのは「）又は平成三年改正法附則第七条第四項の規定によりなおその効力を有するものとされる平成三年改正法による改正前の租税特別措置法第三十一条の三（以下この節において「旧法第三十一条の三」という。）の規定」と、新法第三十一条の二第一項中「次条」とあるのは「次条又は旧法第三十一条の三」と、新法第三十一条の三第一項中「若しくは第三十七条の七」とあるのは「、第三十七条の七若しくは旧法第三十一条の三」と、新法第三十三条第一項中「又は第三十一条の三」とあるのは「、第三十一条の三又は旧法第三十一条の三」とする。
The provisions of Article 31-3, paragraph (1) of the New Act apply to transfers of land, etc. or buildings, etc. prescribed in that paragraph that fall under residential property prescribed in that paragraph and that an individual makes on or after January 1, 1992, and the provisions then in force continue to govern transfers of land, etc. or buildings, etc. prescribed in Article 31-4, paragraph (1) of the Former Act that fall under residential property prescribed in that paragraph and that an individual made before that date.
新法第三十一条の三第一項の規定は、個人が平成四年一月一日以後に行う同項に規定する土地等又は建物等で同項に規定する居住用財産に該当するものの譲渡について適用し、個人が同日前に行った旧法第三十一条の四第一項に規定する土地等又は建物等で同項に規定する居住用財産に該当するものの譲渡については、なお従前の例による。
The provisions of Article 33-4, paragraphs (1) and (2) of the New Act apply to transfers by expropriation or exchange, etc. prescribed in paragraph (1) of that Article that an individual makes on or after January 1, 1991.
新法第三十三条の四第一項及び第二項の規定は、個人が平成三年一月一日以後に行う同条第一項に規定する収用交換等による譲渡について適用する。
The provisions of Article 34-2, paragraph (2) (excluding item (vii) of that paragraph) of the New Act apply to transfers of land, etc. prescribed in paragraph (1) of that Article that an individual makes on or after the Effective Date, and the provisions then in force continue to govern transfers of land, etc. prescribed in Article 34-2, paragraph (1) of the Former Act that an individual made before the Effective Date.
新法第三十四条の二第二項（同項第七号を除く。）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等の譲渡について適用し、個人が施行日前に行った旧法第三十四条の二第一項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。
The provisions of Article 34-2, paragraph (2), item (vii)(a) of the New Act apply to transfers of land, etc. prescribed in paragraph (1) of that Article that an individual makes on or after the date on which the Small and Medium-sized Retail Business Promotion Act Amendment Act comes into effect.
新法第三十四条の二第二項第七号イの規定は、個人が中小小売商業振興法改正法の施行の日以後に行う同条第一項に規定する土地等の譲渡について適用する。
The provisions of Article 34-2, paragraph (2), item (vii)(b) of the New Act apply to transfers of land, etc. prescribed in paragraph (1) of that Article that an individual makes on or after the date on which the Act on Special Measures Concerning the Promotion of the Development of Specified Commercial Agglomerations comes into effect.
新法第三十四条の二第二項第七号ロの規定は、個人が特定商業集積の整備の促進に関する特別措置法の施行の日以後に行う同条第一項に規定する土地等の譲渡について適用する。
The provisions of Article 34-2, paragraph (2), item (vii)(c) of the New Act apply to transfers of land, etc. prescribed in paragraph (1) of that Article that an individual makes on or after the date on which the Act on the Promotion of Structural Improvement in Food Distribution comes into effect.
新法第三十四条の二第二項第七号ハの規定は、個人が食品流通構造改善促進法の施行の日以後に行う同条第一項に規定する土地等の譲渡について適用する。
The provisions of Article 34-3, paragraph (1) of the New Act apply to transfers of land, etc. prescribed in that paragraph that an individual makes on or after January 1, 1991.
新法第三十四条の三第一項の規定は、個人が平成三年一月一日以後に行う同項に規定する土地等の譲渡について適用する。
The provisions of Article 36 of the New Act apply to transfers of assets prescribed in paragraph (1) of that Article that an individual makes on or after January 1, 1991, and the provisions then in force continue to govern transfers of assets prescribed in Article 36, paragraph (1) of the Former Act that an individual made before that date.
新法第三十六条の規定は、個人が平成三年一月一日以後に行う同条第一項に規定する資産の譲渡について適用し、個人が同日前に行った旧法第三十六条第一項に規定する資産の譲渡については、なお従前の例による。
The provisions of item (iv) of the table in Article 37, paragraph (1) of the New Act apply to transfers of assets listed in the left-hand column of that item that an individual makes on or after the Effective Date, and the provisions then in force continue to govern transfers of assets listed in the left-hand column of item (iv) of the table in Article 37, paragraph (1) of the Former Act that an individual made before the Effective Date.
新法第三十七条第一項の表の第四号の規定は、個人が施行日以後に行う同号の上欄に掲げる資産の譲渡について適用し、個人が施行日前に行った旧法第三十七条第一項の表の第四号の上欄に掲げる資産の譲渡については、なお従前の例による。
The provisions of Article 37 (excluding item (iv) of the table in paragraph (1) of that Article), Article 37-2, paragraph (2) and Article 37-3, paragraph (2) of the New Act apply to transfers of assets listed in the left-hand column of the table in Article 37, paragraph (1) of the New Act (excluding item (iv) of that table) that an individual makes on or after January 1, 1992, and the provisions then in force continue to govern transfers of assets listed in the left-hand column of the table in Article 37, paragraph (1) of the Former Act (excluding item (iv) of that table) that an individual made before that date.
新法第三十七条（同条第一項の表の第四号を除く。）、第三十七条の二第二項及び第三十七条の三第二項の規定は、個人が平成四年一月一日以後に行う新法第三十七条第一項の表（同表の第四号を除く。）の上欄に掲げる資産の譲渡について適用し、個人が同日前に行った旧法第三十七条第一項の表（同表の第四号を除く。）の上欄に掲げる資産の譲渡については、なお従前の例による。
In the case where an individual, on or after January 1, 1992, makes a transfer of assets falling under the assets listed in the left-hand column of item (xiv) of the table in Article 37, paragraph (1) of the Former Act (hereinafter referred to as "specified long-held land, etc." in this paragraph) and that individual acquires (including constructing and manufacturing; hereinafter the same applies in this paragraph) assets listed in the right-hand column of that item (hereinafter referred to as "depreciable assets" in this paragraph), if that transfer falls under a transfer listed in any of the following items and that acquisition falls under the acquisition specified in the respective item, the provisions of Articles 37 through 37-4 of the Former Act (limited to the part pertaining to item (xiv) of the table in Article 37, paragraph (1) of the Former Act) remain in force with regard to that transfer:
個人が平成四年一月一日以後に旧法第三十七条第一項の表の第十四号の上欄に掲げる資産（以下この項において「特定長期所有土地等」という。）に該当するものの譲渡をし、かつ、当該個人が同号の下欄に掲げる資産（以下この項において「減価償却資産」という。）の取得（建設及び製作を含む。以下この項において同じ。）をした場合において、当該譲渡が次の各号に掲げる譲渡に該当し、かつ、当該取得が当該各号に定める取得に該当するときは、当該譲渡については、旧法第三十七条から第三十七条の四まで（旧法第三十七条第一項の表の第十四号に係る部分に限る。）の規定は、なおその効力を有する。
a transfer of assets falling under specified long-held land, etc. made on or after January 1, 1992: an acquisition of those depreciable assets made before that date (limited to an acquisition in the case where the individual has, pursuant to the provisions of Cabinet Order, notified the district director having jurisdiction over the place for tax payment of the fact that the individual has made that acquisition and that the individual is to receive the application of the provisions of Article 37 of the Former Act, which remains in force pursuant to the provisions of this paragraph, with respect to those depreciable assets);
a transfer of assets falling under specified long-held land, etc. made within the period from January 1, 1992 to December 31, 1993 (hereinafter referred to as the "special period" in this paragraph), for which, before January 1, 1992, the contract for that transfer was concluded and a payment of an amount equivalent to 20 percent or more of the amount of consideration for that transfer was received (limited to that transfer in the case where the individual has, pursuant to the provisions of Cabinet Order, notified the district director having jurisdiction over the place for tax payment of making that transfer): an acquisition of those depreciable assets made within the special period;
a transfer of assets falling under specified long-held land, etc. made within the special period: an acquisition of those depreciable assets made within the special period for which, before January 1, 1992, the contract for that acquisition was concluded and a payment of an amount equivalent to 20 percent or more of the amount of consideration for that acquisition was made, or the construction or manufacture of those depreciable assets was commenced (limited to that acquisition in the case where the individual has, pursuant to the provisions of Cabinet Order, notified the district director having jurisdiction over the place for tax payment of making that acquisition).
In the case referred to in the preceding paragraph, the terms listed in the middle column of the following table in the provisions listed in the left-hand column of that table, which remain in force pursuant to the provisions of that paragraph, are deemed to be replaced with the terms listed in the right-hand column of that table, and other necessary matters concerning the application of the provisions of that paragraph are specified by Cabinet Order.
| Article 37, paragraph (1) of the Former Act | December 31, 1991 | December 31, 1991 (for assets listed in the left-hand column of item (xiv) of the following table, the date of the transfer of those assets) |
| the respective items of that table | item (xiv) of that table | |
| transfer of those assets | transfer of those assets (limited to a transfer falling under those listed in the items of Article 7, paragraph (17) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1991; hereinafter referred to as the "1991 Amendment Act")) | |
| acquisition of assets listed in the right-hand column of the respective items | acquisition of assets listed in the right-hand column of item (xiv) of that table (limited to the acquisition specified in the respective items of Article 7, paragraph (17) of the Supplementary Provisions of the 1991 Amendment Act in accordance with the transfer listed in those items) | |
| the respective items | item (xiv) of that table | |
| Article 31 | Article 31 of the Act on Special Measures Concerning Taxation as amended by the 1991 Amendment Act | |
| Article 37, paragraph (3) of the Former Act | December 31, 1991 | December 31, 1991 (for assets listed in the left-hand column of item (xiv) of the table in paragraph (1), the date of the transfer of those assets) |
| the respective items of that table | item (xiv) of that table | |
| transfer | transfer (limited to one falling under a transfer listed in the items of Article 7, paragraph (17) of the Supplementary Provisions of the 1991 Amendment Act) | |
| acquisition of assets listed in the right-hand column of the respective items | acquisition of assets listed in the right-hand column of item (xiv) of that table (limited to the acquisition specified in the respective items of Article 7, paragraph (17) of the Supplementary Provisions of the 1991 Amendment Act in accordance with the transfer listed in those items) | |
| the respective items | item (xiv) of that table | |
| Article 37, paragraph (4) of the Former Act | December 31, 1991 | December 31, 1991 (for assets listed in the left-hand column of item (xiv) of the table in paragraph (1), the date of the transfer of those assets) |
| the respective items of that table | item (xiv) of that table | |
| transfer | transfer (limited to one falling under a transfer listed in Article 7, paragraph (17), item (ii) or (iii) of the Supplementary Provisions of the 1991 Amendment Act) | |
| (or, if it is difficult to acquire the assets listed in the right-hand column of the respective items during that following year due to unavoidable circumstances specified by Cabinet Order referred to in the preceding paragraph and the approval of the district director has been obtained pursuant to the provisions of Cabinet Order, within the period up to the date recognized by that district director, within two years after December 31 of that following year, as the date by which those assets can be acquired; the same applies in paragraph (2), item (ii) of the following Article) acquisition of assets listed in the right-hand column of the respective items | acquisition of assets listed in the right-hand column of item (xiv) of that table (limited to the acquisition specified in Article 7, paragraph (17), item (ii) or (iii) of the Supplementary Provisions of the 1991 Amendment Act in accordance with the transfer listed in those provisions) | |
| the respective items | item (xiv) of that table | |
| Article 37, paragraph (6) of the Former Act | Article 31, paragraph (1) | Article 31, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by the 1991 Amendment Act |
| Article 37-2, paragraph (1) of the Former Act | the respective items of the table | item (xiv) of the table |
| Article 37-3, paragraph (3) of the Former Act | and Articles 14 through 16 | , Articles 14 through 16 and Article 10, paragraph (4), Article 12-3 and Article 13-3 of the Act on Special Measures Concerning Taxation as amended by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 10 of 1993) |
| Article 37-4 of the Former Act | December 31, 1991 | December 31, 1991 (for assets listed in the left-hand column of item (xiv) of the table in Article 37, paragraph (1), the date of the transfer of those assets) |
| the respective items of that table | item (xiv) of that table | |
| the respective items | that item | |
| in the case (that | in the case (limited to the case where the transfer by that exchange falls under a transfer listed in Article 7, paragraph (17), item (ii) or (iii) of the Supplementary Provisions of the 1991 Amendment Act and the acquisition by that exchange falls under the acquisition specified in those provisions in accordance with that transfer, and that | |
| including) or in the case where the individual has exchanged an asset transferred by exchange for an asset other than an asset acquired by exchange and has acquired an exchange balancing payment (hereinafter referred to as the "case of an exchange for other assets" in this Article) | including) | |
| that asset transferred by exchange (in the case of an exchange for other assets, limited to the portion specified by Cabinet Order as corresponding to the exchange balancing payment) | that asset transferred by exchange |
前項の場合において、同項の規定によりなおその効力を有するものとされる次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句に読み替えるものとするほか、同項の規定の適用に関し必要な事項は、政令で定める。
| 旧法第三十七条第一項 | 平成三年十二月三十一日 | 平成三年十二月三十一日（次の表の第十四号の上欄に掲げる資産にあつては、当該資産の譲渡の日） |
| 同表の各号 | 同表の第十四号 | |
| ものの譲渡 | ものの譲渡（租税特別措置法の一部を改正する法律（平成三年法律第十六号。以下「平成三年改正法」という。）附則第七条第十七項各号に掲げるものに該当する譲渡に限る。） | |
| 当該各号の下欄に掲げる資産の取得 | 同表の第十四号の下欄に掲げる資産の取得（平成三年改正法附則第七条第十七項各号に掲げる譲渡に応じ当該各号に定める取得に限る。） | |
| を当該各号 | を同表の第十四号 | |
| 第三十一条 | 平成三年改正法による改正後の租税特別措置法第三十一条 | |
| 旧法第三十七条第三項 | 平成三年十二月三十一日 | 平成三年十二月三十一日（第一項の表の第十四号の上欄に掲げる資産にあつては、当該資産の譲渡の日） |
| 同表の各号 | 同表の第十四号 | |
| の譲渡 | の譲渡（平成三年改正法附則第七条第十七項各号に掲げる譲渡に該当するものに限る。） | |
| 当該各号の下欄に掲げる資産の取得 | 同表の第十四号の下欄に掲げる資産の取得（平成三年改正法附則第七条第十七項各号に掲げる譲渡に応じ当該各号に定める取得に限る。） | |
| を当該各号 | を同表の第十四号 | |
| 旧法第三十七条第四項 | 平成三年十二月三十一日 | 平成三年十二月三十一日（第一項の表の第十四号の上欄に掲げる資産にあつては、当該資産の譲渡の日） |
| 同表の各号 | 同表の第十四号 | |
| の譲渡 | の譲渡（平成三年改正法附則第七条第十七項第二号又は第三号に掲げる譲渡に該当するものに限る。） | |
| （前項に規定する政令で定めるやむを得ない事情があるため、当該翌年中に当該各号の下欄に掲げる資産の取得をすることが困難である場合において、政令で定めるところにより税務署長の承認を受けたときは、当該資産の取得をすることができるものとして、当該翌年の十二月三十一日後二年以内において当該税務署長が認定した日までの期間内。次条第二項第二号において同じ。）に当該各号の下欄に掲げる資産の取得 | に同表の第十四号の下欄に掲げる資産の取得（平成三年改正法附則第七条第十七項第二号又は第三号に掲げる譲渡に応じこれらの規定に定める取得に限る。） | |
| を当該各号 | を同表の第十四号 | |
| 旧法第三十七条第六項 | 第三十一条第一項 | 平成三年改正法による改正後の租税特別措置法第三十一条第一項 |
| 旧法第三十七条の二第一項 | 表の各号 | 表の第十四号 |
| 旧法第三十七条の三第三項 | 並びに第十四条から第十六条まで | 、第十四条から第十六条まで並びに租税特別措置法の一部を改正する法律（平成五年法律第十号）による改正後の租税特別措置法第十条第四項、第十二条の三及び第十三条の三 |
| 旧法第三十七条の四 | 平成三年十二月三十一日 | 平成三年十二月三十一日（第三十七条第一項の表の第十四号の上欄に掲げる資産にあつては、当該資産の譲渡の日） |
| 同表の各号 | 同表の第十四号 | |
| 当該各号 | 同号 | |
| した場合（当該 | した場合（当該交換による譲渡が平成三年改正法附則第七条第十七項第二号又は第三号に掲げる譲渡に該当し、かつ、当該交換による取得が当該譲渡に応じこれらの規定に定める取得に該当する場合に限るものとし、当該 | |
| 含む。）又は交換譲渡資産と交換取得資産以外の資産との交換をし、かつ、交換差金を取得した場合（以下この条において「他資産との交換の場合」という。） | 含む。） | |
| 当該交換譲渡資産（他資産との交換の場合にあつては、交換差金に対応するものとして政令で定める部分に限る。） | 当該交換譲渡資産 |
With regard to the application of the provisions of Article 31-3, Articles 34 through 34-3, Article 35, Article 36-2, Article 37-5 and Article 37-6 of the New Act in the case where the provisions of the preceding two paragraphs apply, the phrase "or Article 37-7" in Article 31-3, paragraph (1) of the New Act is deemed to be replaced with ", Article 37-7, or Article 37 or Article 37-4 of the Act on Special Measures Concerning Taxation prior to the amendment by the 1991 Amendment Act, which remain in force pursuant to the provisions of Article 7, paragraph (17) of the Supplementary Provisions of the 1991 Amendment Act (hereinafter referred to as "Article 37 or Article 37-4 of the Former Act")", the phrase "or Article 37-7" in Article 34, paragraph (1), Article 34-2, paragraph (1) and Article 34-3, paragraph (1) of the New Act with ", Article 37-7, or Article 37 or Article 37-4 of the Former Act", the phrase "or Article 37-7" in Article 35, paragraph (1) of the New Act with ", Article 37-7, or Article 37 or Article 37-4 of the Former Act", the phrase "or Article 37-7" in Article 36-2, paragraph (1) of the New Act with ", Article 37-7, or Article 37 or Article 37-4 of the Former Act", the phrase "or Article 37" in Article 37-5, paragraph (1) of the New Act with ", Article 37, or Article 37 of the Act on Special Measures Concerning Taxation prior to the amendment by the 1991 Amendment Act, which remains in force pursuant to the provisions of Article 7, paragraph (17) of the Supplementary Provisions of the 1991 Amendment Act", the phrase "or Article 37-4" in Article 37-6, paragraph (1), items (i) and (ii) of the New Act with ", Article 37-4, or Article 37 or Article 37-4 of the Former Act", and the phrase "or the preceding Article" in item (iii) of that paragraph with ", the preceding Article, or Article 37 or Article 37-4 of the Former Act".
前二項の規定の適用がある場合における新法第三十一条の三、第三十四条から第三十四条の三まで、第三十五条、第三十六条の二、第三十七条の五及び第三十七条の六の規定の適用については、新法第三十一条の三第一項中「若しくは第三十七条の七」とあるのは「、第三十七条の七若しくは平成三年改正法附則第七条第十七項の規定によりなおその効力を有するものとされる平成三年改正法による改正前の租税特別措置法第三十七条若しくは第三十七条の四（以下「旧法第三十七条若しくは第三十七条の四」という。）」と、新法第三十四条第一項、第三十四条の二第一項及び第三十四条の三第一項中「又は第三十七条の七」とあるのは「、第三十七条の七又は旧法第三十七条若しくは第三十七条の四」と、新法第三十五条第一項中「若しくは第三十七条の七」とあるのは「、第三十七条の七若しくは旧法第三十七条若しくは第三十七条の四」と、新法第三十六条の二第一項中「又は第三十七条の七」とあるのは「、第三十七条の七又は旧法第三十七条若しくは第三十七条の四」と、新法第三十七条の五第一項中「若しくは第三十七条」とあるのは「、第三十七条若しくは平成三年改正法附則第七条第十七項の規定によりなおその効力を有するものとされる平成三年改正法による改正前の租税特別措置法第三十七条」と、新法第三十七条の六第一項第一号及び第二号中「又は第三十七条の四」とあるのは「、第三十七条の四又は旧法第三十七条若しくは第三十七条の四」と、同項第三号中「又は前条」とあるのは「、前条又は旧法第三十七条若しくは第三十七条の四」とする。
The provisions of Article 37-5, paragraph (1) of the New Act apply to transfers of assets prescribed in that paragraph that an individual makes on or after the Effective Date, and the provisions then in force continue to govern transfers of assets prescribed in Article 37-5, paragraph (1) of the Former Act that an individual made before the Effective Date.
新法第三十七条の五第一項の規定は、個人が施行日以後に行う同項に規定する資産の譲渡について適用し、個人が施行日前に行った旧法第三十七条の五第一項に規定する資産の譲渡については、なお従前の例による。
The provisions of Article 37-5, paragraph (5), item (ii) of the New Act apply to transfers of assets prescribed in paragraph (1) of that Article that an individual makes on or after January 1, 1992, and the provisions then in force continue to govern transfers of assets prescribed in Article 37-5, paragraph (1) of the Former Act that an individual made before that date.
新法第三十七条の五第五項第二号の規定は、個人が平成四年一月一日以後に行う同条第一項に規定する資産の譲渡について適用し、個人が同日前に行った旧法第三十七条の五第一項に規定する資産の譲渡については、なお従前の例による。