Supplementary Provisions, Article 16Transitional Measures Concerning Special Provisions on Taxation on Income from the Transfer, etc. of Public and Corporate Bonds, etc.
第十六条（公社債等の譲渡等による所得の課税の特例に関する経過措置）
The provisions of Article 37-13, paragraph (1), item (i) and paragraph (2), item (i) of the New Act apply to transfers of public and corporate bonds, etc. prescribed in paragraph (1), item (i) of that Article that an individual makes on or after the Effective Date, and the provisions then in force continue to govern transfers of public and corporate bonds, etc. prescribed in Article 37-13, paragraph (1), item (i) of the Former Act that an individual made before the Effective Date.
新法第三十七条の十三第一項第一号及び第二項第一号の規定は、個人が施行日以後に行う同条第一項第一号に規定する公社債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三十七条の十三第一項第一号に規定する公社債等の譲渡については、なお従前の例による。
The provisions of Article 37-13, paragraph (3) of the New Act (limited to the part relating to item (ii) of the table in that paragraph) apply to exchanges prescribed in that paragraph that an individual makes on or after the Effective Date.
新法第三十七条の十三第三項（同項の表の第二号に係る部分に限る。）の規定は、個人が施行日以後に行う同項に規定する交換について適用する。