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Supplementary Provisions, Article 14Transitional Measures Concerning Special Provisions on Taxation on Capital Gains of Individuals

第十四条(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 an individual makes on or after January 1, 1995, and the provisions then in force continue to govern transfers of land, etc. or buildings, etc. prescribed in of the Former Act that an individual made before that date.

の規定は、個人が平成七年一月一日以後に行う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 34-2, paragraph (2), item (xi) of the New Act apply to transfers of land, etc. prescribed in that an individual makes on or after the Effective Date.

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する。

The provisions of Article 34-2, paragraph (2), item (xviii) of the New Act apply to transfers of land, etc. prescribed in 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 of the Former Act that an individual made before the Effective Date.

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っ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。

The provisions of Article 37 of the New Act (limited to the part relating to of the table in ) apply to transfers of assets listed in the left-hand column of 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 of the table in of the Former Act that an individual made before the Effective Date.

(の表のに係る部分に限る。)の規定は、個人が施行日以後に行う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の表の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。

Notwithstanding the provisions of the preceding paragraph, the provisions of Article 37 of the New Act (limited to the part relating to assets listed in the right-hand column of of the table in that pertain to assets specified by Cabinet Order as those to be used for a city-center apartment house supply project prescribed in ) apply to the transfer in the case where an individual transfers assets listed in the left-hand column of on or after the date on which the Act Partially Amending the Act on Special Measures concerning Promotion of Supply of Houses and Housing Lands in Urban Districts comes into effect and that individual acquires (including construction and manufacture; the same applies hereinafter in this Article) assets listed in the right-hand column of on or after that date.

(に規定する都心共同住宅供給事業の用に供されるものとして政令で定める資産に係るの表のの下欄に掲げる資産に係る部分に限る。)の規定は、前項の規定にかかわらず、個人が大都市地域における住宅及び住宅地の供給の促進に関する特別措置法の一部を改正する法律の施行の日以後にの上欄に掲げる資産の譲渡をし、かつ、当該個人が同日以後にの下欄に掲げる資産の取得(建設及び製作を含む。以下この条において同じ。)をする場合における当該譲渡について適用する。

The provisions of Article 37 of the New Act (limited to the part relating to of the table in ) apply to the transfer in the case where an individual transfers assets listed in the left-hand column of on or after the Effective Date and that individual acquires assets listed in the right-hand column of on or after the Effective Date, and the provisions then in force continue to govern those transfers in the case where an individual transferred assets listed in the left-hand column of of the table in of the Former Act before the Effective Date and in the case where an individual transfers assets listed in that column on or after the Effective Date and that individual acquired assets listed in the right-hand column of before the Effective Date.

(の表のに係る部分に限る。)の規定は、個人が施行日以後にの上欄に掲げる資産の譲渡をし、かつ、当該個人が施行日以後にの下欄に掲げる資産の取得をする場合における当該譲渡について適用し、個人が施行日前にの表のの上欄に掲げる資産の譲渡をした場合及び個人が施行日以後に同欄に掲げる資産の譲渡をし、かつ、当該個人が施行日前にの下欄に掲げる資産の取得をした場合におけるこれらの譲渡については、なお従前の例による。

The provisions of Article 37 (limited to the part relating to (a) of the table in ) and Article 37-4 (limited to the part relating to (a) of that table) of the New Act apply to the transfer in the case where an individual transfers assets listed in the left-hand column of on or after the Effective Date and that individual acquires assets listed in the right-hand column of on or after the Effective Date.

(の表のイに係る部分に限る。)及び(イに係る部分に限る。)の規定は、個人が施行日以後にの上欄に掲げる資産の譲渡をし、かつ、当該個人が施行日以後にの下欄に掲げる資産の取得をする場合における当該譲渡について適用する。

The provisions of Article 37 (limited to the part relating to (b) of the table in ) and Article 37-4 (limited to the part relating to (b) of that table) of the New Act apply to the transfer in the case where an individual transfers assets listed in the left-hand column of on or after the date on which the Act on Temporary Measures for Facilitating Business Innovation by Specified Business Operators comes into effect and that individual acquires assets listed in the right-hand column of on or after that date.

(の表のロに係る部分に限る。)及び(ロに係る部分に限る。)の規定は、個人が特定事業者の事業革新の円滑化に関する臨時措置法の施行の日以後にの上欄に掲げる資産の譲渡をし、かつ、当該個人が同日以後にの下欄に掲げる資産の取得をする場合における当該譲渡について適用する。

The provisions of Article 37 of the New Act (limited to the part relating to of the table in ) apply to transfers of assets listed in the left-hand column of 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 of the table in of the Former Act that an individual made before the Effective Date.

(の表のに係る部分に限る。)の規定は、個人が施行日以後に行う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の表の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。

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