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 (2) of the New Act on Special Measures Concerning Taxation apply to a transfer of land, etc. or buildings, etc. prescribed in paragraph (1) of that Article that an individual makes on or after January 1, 1999, and the provisions then in force continue to govern a transfer of land, etc. or buildings, etc. prescribed in Article 31, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made before that date.
新租税特別措置法第三十一条第二項の規定は、個人が平成十一年一月一日以後に行う同条第一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租税特別措置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 on Special Measures Concerning Taxation apply to a transfer falling under a transfer for a superior residential area, etc. prescribed in paragraph (1) of that Article or 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, 1999, and the provisions then in force continue to govern a transfer falling under a transfer for a superior residential area, etc. prescribed in Article 31-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation or 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.
新租税特別措置法第三十一条の二の規定は、個人が平成十一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租税特別措置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。
The provisions of Article 34-2, paragraph (2), item (iii) of the New Act on Special Measures Concerning Taxation apply to a transfer of land, etc. prescribed in paragraph (1) of that Article that an individual makes on or after January 1, 1999, and the provisions then in force continue to govern a transfer of land, etc. prescribed in Article 34-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made before that date.
新租税特別措置法第三十四条の二第二項第三号の規定は、個人が平成十一年一月一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、個人が同日前に行った旧租税特別措置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 (xviii) of the New Act on Special Measures Concerning Taxation apply to a transfer of land, etc. prescribed in paragraph (1) of that Article that an individual makes on or after the Effective Date.
新租税特別措置法第三十四条の二第二項第十八号の規定は、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する。
The provisions then in force continue to govern a transfer of assets listed in the left-hand column of item (xix) of the table in Article 37, paragraph (1) of the Former Act on Special Measures Concerning Taxation or in the left-hand column of item (xx) of that table that was made before the Effective Date by an individual listed in (a) of the left-hand column of item (xix) of that table, or in (a) or (c) of the left-hand column of item (xx) of that table.
旧租税特別措置法第三十七条第一項の表の第十九号の上欄のイ又は同表の第二十号の上欄のイ若しくはハに掲げる個人が施行日前に行った同表の第十九号の上欄又は同表の第二十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。
With regard to a transfer of assets listed in the left-hand column of item (xix) of the table in Article 37, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual listed in (a) of that column makes during the period from the Effective Date to the day on which three years have elapsed from the date on which the individual obtained the approval referred to in (a) of that column, the provisions of that Article through Article 37-4 (limited to the part concerning (a) of that column) remain in force. In this case, the phrase "Article 31 or" in that paragraph is deemed to be replaced with "Article 31 of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake (Act No. 9 of 1999; hereinafter referred to as 'the 1999 Amendment Act') (hereinafter referred to as 'the 1999 New Act') (including as applied pursuant to the provisions of Article 31-2 of the 1999 New Act) or"; the phrase "until March 31, 1999" in (a) of that column is deemed to be replaced with "until the day before the date on which the Act on Supporting Business Innovation of Small and Medium Sized Enterprises (Act No. 18 of 1999) comes into effect"; the phrase "大蔵省令" (Order of the Ministry of Finance, under the Ministry's name before 2001) in Article 37, paragraphs (4) and (5) of the Former Act on Special Measures Concerning Taxation is deemed to be replaced with "財務省令" (Order of the Ministry of Finance, under its present name); the phrase "Article 31, paragraph (1)" in paragraph (6) of that Article is deemed to be replaced with "Article 31, paragraph (1) of the 1999 New Act"; the phrase "大蔵省令" (Order of the Ministry of Finance, under the Ministry's name before 2001) in paragraphs (7) and (8) of that Article is deemed to be replaced with "財務省令" (Order of the Ministry of Finance, under its present name); and the phrase "the provisions of Article 10, paragraphs (2) through (4), Articles 10-2 through 10-5, Articles 10-7 through 12-3 and Articles 13-3 through 16" in Article 37-3, paragraph (3) of the Former Act on Special Measures Concerning Taxation is deemed to be replaced with "the provisions listed in the items of Article 19 of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 15 of 2002) (excluding the provisions of Article 13, paragraph (1) and Article 13-2 of that Act)".
旧租税特別措置法第三十七条第一項の表の第十九号の上欄のイに掲げる個人が施行日から同欄のイの承認を受けた日以後三年を経過する日までの間に行う同欄に掲げる資産の譲渡については、同条から第三十七条の四まで（同欄のイに係る部分に限る。）の規定は、なおその効力を有する。この場合において、同項中「第三十一条若しくは」とあるのは「租税特別措置法及び阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律の一部を改正する法律（平成十一年法律第九号。以下「平成十一年改正法」という。）第一条の規定による改正後の租税特別措置法（以下「平成十一年新法」という。）第三十一条（平成十一年新法第三十一条の二の規定により適用される場合を含む。）若しくは」と、同欄のイ中「平成十一年三月三十一日まで」とあるのは「中小企業経営革新支援法（平成十一年法律第十八号）の施行の日の前日まで」と、旧租税特別措置法第三十七条第四項及び第五項中「大蔵省令」とあるのは「財務省令」と、同条第六項中「第三十一条第一項」とあるのは「平成十一年新法第三十一条第一項」と、同条第七項及び第八項中「大蔵省令」とあるのは「財務省令」と、旧租税特別措置法第三十七条の三第三項中「第十条第二項から第四項まで、第十条の二から第十条の五まで、第十条の七から第十二条の三まで及び第十三条の三から第十六条までの規定」とあるのは「租税特別措置法等の一部を改正する法律（平成十四年法律第十五号）第一条の規定による改正後の租税特別措置法第十九条各号に掲げる規定（同法第十三条第一項及び第十三条の二の規定を除く。）」とする。
With regard to the application of the provisions of the preceding paragraph on or after the date on which the Act on Support for Business Innovation of Small and Medium Sized Enterprises comes into effect, the phrase 'comes into effect";' in that paragraph is deemed to be replaced with 'comes into effect"; the phrase "Act on Temporary Measures for Facilitating Adaptation to Structural Changes in the Economy through Entry into New Fields, etc. by Specified Small and Medium Sized Enterprises" is deemed to be replaced with "Act on Temporary Measures for Facilitating Adaptation to Structural Changes in the Economy through Entry into New Fields, etc. by Specified Small and Medium Sized Enterprises (Act No. 93 of 1993) prior to its repeal pursuant to the provisions of Article 2 of the Supplementary Provisions of that Act";'.
With regard to the application of the provisions of Article 31-3, Articles 34 through 34-3, Article 35, Article 36-2, Article 36-5, Article 36-6, Article 37-5 and Article 37-6 of the New Act on Special Measures Concerning Taxation in the case where the provisions of paragraph (6) apply, the phrase "the provisions of Article 37-9-2" in Article 31-3, paragraph (1) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "the provisions of Article 37-9-2, or the provisions of Article 37 or Article 37-4 of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake (Act No. 9 of 1999), which remain in force pursuant to the provisions of Article 14, paragraph (6) of the Supplementary Provisions of that Act (hereinafter referred to as 'the 1999 Former Act')"; the phrase "or Article 37-9-2" in Article 34, paragraph (1), Article 34-2, paragraph (1) and Article 34-3, paragraph (1) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "or Article 37-9-2, or Article 37 or Article 37-4 of the 1999 Former Act"; the phrase "the provisions of Article 37-9-2" in Article 35, paragraph (1) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "the provisions of Article 37-9-2, or the provisions of Article 37 or Article 37-4 of the 1999 Former Act"; the phrase "or Article 37-9-2" in Article 36-2, paragraph (1) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "or Article 37-9-2, or Article 37 or Article 37-4 of the 1999 Former Act"; the phrase "or Article 37" in Article 37-5, paragraph (1) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "or Article 37, or Article 37 of the 1999 Former Act"; and the phrase "又は" (or) in the items of Article 37-6, paragraph (1) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "若しくは" (or, joining a smaller group of alternatives), and the phrase "of the provisions" is deemed to be replaced with "or of Article 37 or Article 37-4 of the 1999 Former Act, of the provisions".
第六項の規定の適用がある場合における新租税特別措置法第三十一条の三、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、第三十六条の五、第三十六条の六、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、新租税特別措置法第三十一条の三第一項中「第三十七条の九の二の規定」とあるのは「第三十七条の九の二の規定若しくは租税特別措置法及び阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律の一部を改正する法律（平成十一年法律第九号）附則第十四条第六項の規定によりなおその効力を有するものとされる同法第一条の規定による改正前の租税特別措置法（以下「平成十一年旧法」という。）第三十七条若しくは第三十七条の四の規定」と、新租税特別措置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「又は第三十七条の九の二」とあるのは「若しくは第三十七条の九の二又は平成十一年旧法第三十七条若しくは第三十七条の四」と、新租税特別措置法第三十五条第一項中「第三十七条の九の二の規定」とあるのは「第三十七条の九の二の規定若しくは平成十一年旧法第三十七条若しくは第三十七条の四の規定」と、新租税特別措置法第三十六条の二第一項中「又は第三十七条の九の二」とあるのは「若しくは第三十七条の九の二又は平成十一年旧法第三十七条若しくは第三十七条の四」と、新租税特別措置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「若しくは第三十七条若しくは平成十一年旧法第三十七条」と、新租税特別措置法第三十七条の六第一項各号中「又は」とあるのは「若しくは」と、「の規定の」とあるのは「又は平成十一年旧法第三十七条若しくは第三十七条の四の規定の」とする。
The provisions of item (xxii) of the table in Article 37, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to a transfer 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 a transfer of assets listed in the left-hand column of item (xxii) of the table in Article 37, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made before the Effective Date.
新租税特別措置法第三十七条第一項の表の第二十二号の規定は、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租税特別措置法第三十七条第一項の表の第二十二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 37-7, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to an exchange or transfer of land, etc. prescribed in that paragraph that an individual makes on or after January 1, 1999, and the provisions then in force continue to govern an exchange or transfer of land, etc. prescribed in Article 37-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made before that date.
新租税特別措置法第三十七条の七第一項の規定は、個人が平成十一年一月一日以後に行う同項に規定する土地等の交換又は譲渡について適用し、個人が同日前に行った旧租税特別措置法第三十七条の七第一項に規定する土地等の交換又は譲渡については、なお従前の例による。