Supplementary Provisions, Article 9Transitional Measures Concerning Special Provisions on Taxation on Capital Gains of Individuals
第九条（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 31-2, paragraphs (3), (4) and (6) of the New Act apply to 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 made by an individual on or after the Effective Date, and the provisions then in force continue to govern a transfer that falls under a transfer for a determined site for constructing a superior residential area, etc. prescribed in Article 31-2, paragraph (3) of the Former Act made by an individual before the Effective Date.
新法第三十一条の二第三項、第四項及び第六項の規定は、個人が施行日以後に行う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、個人が施行日前に行った旧法第三十一条の二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。
The provisions of Article 37, paragraph (1) of the New Act (limited to the part pertaining to item (xvi) of the table in that paragraph) and Article 37-3, paragraph (2), item (i) of the New Act apply to a transfer of assets listed in the left-hand column of item (xvi) of the table in Article 37, paragraph (1) of the New Act made by an individual on or after the date on which the Act on the Promotion of the Improvement of Basic Conditions of Agriculture, Forestry and Other Business in Hilly and Mountainous Areas comes into effect.
新法第三十七条第一項（同項の表の第十六号に係る部分に限る。）及び第三十七条の三第二項第一号の規定は、個人が特定農山村地域における農林業等の活性化のための基盤整備の促進に関する法律の施行の日以後に行う新法第三十七条第一項の表の第十六号の上欄に掲げる資産の譲渡について適用する。