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。
Supplementary Provisions, Article 15Transitional Measures Concerning Elective Separate Withholding Taxation on Capital Gains, etc. on Listed Shares, etc.
第十五条（上場株式等に係る譲渡所得等の源泉分離選択課税に関する経過措置）
The provisions then in force continue to govern income from transfers of shares, etc. arising from a transfer of listed shares, etc. prescribed in Article 37-11, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a resident or a nonresident having a permanent establishment in Japan prescribed in that paragraph made before the Effective Date (with "income from transfers of shares, etc." meaning income from transfers of shares, etc. prescribed in that paragraph; the same applies in the following paragraph).
With regard to income from transfers of shares, etc. arising from a transfer of listed shares, etc. prescribed in Article 37-11, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a resident or a nonresident having a permanent establishment in Japan prescribed in that paragraph makes during the period from the Effective Date to December 31, 2002, the provisions of that Article remain in force. In this case, the phrase "paragraph (3) of the preceding Article" in paragraph (1) of that Article is deemed to be replaced with "Article 37-10, paragraph (3) 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) (hereinafter referred to as 'the 2002 New Act')", the phrase "Article 2, paragraph (11)" is deemed to be replaced with "Article 2, paragraph (14)", the phrase "大蔵省令" (Order of the Ministry of Finance, under the Ministry's name before 2001) is deemed to be replaced with "財務省令" (Order of the Ministry of Finance, under its present name), the phrase "of the preceding Article" is deemed to be replaced with "of Article 37-10 of the 2002 New Act", and the phrase "Article 230-8-2, paragraph (2) or Article 19, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Commercial Code, etc. (Act No. 74 of 1981), concerning fractional shares or shares constituting less than one unit prescribed in those provisions" is deemed to be replaced with "Article 220-6, paragraph (1) of that Act (including as applied mutatis mutandis pursuant to Article 221, paragraph (6) of that Act), concerning fractional shares prescribed in Article 220-6, paragraph (1) or Article 221, paragraph (6) of that Act or shares numbering less than one share unit"; the phrase "大蔵省令" (Order of the Ministry of Finance, under the Ministry's name before 2001) in paragraph (4) 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 "convertible bonds or bonds with subscription warrants" is deemed to be replaced with "bonds with share options prescribed in Article 37-10, paragraph (3), item (iii) of the 2002 New Act, or convertible bonds or bonds with subscription warrants for which the provisions then in force continue to govern pursuant to the provisions of Article 7, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Commercial Code, etc. (Act No. 128 of 2001)"; the phrase "March 31, 2000" in paragraph (5) of that Article is deemed to be replaced with "December 31, 2002"; and the phrase "Act on Special Measures Concerning Taxation" in paragraph (8) of that Article is deemed to be replaced with "Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 1 (Partial Amendment of the Act on Special Measures Concerning Taxation) 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 remains in force pursuant to the provisions of Article 15, paragraph (2) (Transitional Measures Concerning Elective Separate Withholding Taxation on Capital Gains, etc. on Listed Shares, etc.) of the Supplementary Provisions of that Act".
旧租税特別措置法第三十七条の十一第一項に規定する居住者又は国内に恒久的施設を有する非居住者が施行日から平成十四年十二月三十一日までの間に行う同項に規定する上場株式等の譲渡による株式等に係る譲渡所得等については、同条の規定は、なおその効力を有する。この場合において、同条第一項中「前条第三項」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（以下「平成十四年新法」という。）第三十七条の十第三項」と、「第二条第十一項」とあるのは「第二条第十四項」と、「大蔵省令」とあるのは「財務省令」と、「前条の」とあるのは「平成十四年新法第三十七条の十の」と、「第二百三十条ノ八ノ二第二項又は商法等の一部を改正する法律（昭和五十六年法律第七十四号）附則第十九条第一項の規定に基づいて行うこれらの規定に規定する端株又は単位未満株式」とあるのは「第二百二十条ノ六第一項（同法第二百二十一条第六項において準用する場合を含む。）の規定に基づいて行う同法第二百二十条ノ六第一項又は第二百二十一条第六項に規定する端株又は一単元の株式の数に満たざる数の株式」と、同条第四項中「大蔵省令」とあるのは「財務省令」と、「転換社債又は新株引受権付社債」とあるのは「平成十四年新法第三十七条の十第三項第三号に規定する新株予約権付社債又は商法等の一部を改正する法律（平成十三年法律第百二十八号）附則第七条第一項の規定によりなお従前の例によることとされた転換社債若しくは新株引受権付社債」と、同条第五項中「平成十二年三月三十一日」とあるのは「平成十四年十二月三十一日」と、同条第八項中「租税特別措置法」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）附則第十五条第二項（上場株式等に係る譲渡所得等の源泉分離選択課税に関する経過措置）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（租税特別措置法の一部改正）の規定による改正前の租税特別措置法」とする。
Supplementary Provisions, Article 16Transitional Measures Concerning Special Provisions on Taxation on Share Exchanges or Share Transfers
第十六条（株式交換又は株式移転に係る課税の特例に関する経過措置）
The provisions of Article 37-13-2 of the New Act on Special Measures Concerning Taxation apply to a transfer through the conveyance of specified subsidiary shares prescribed in paragraph (1) of that Article that an individual makes on or after the date on which the Act Partially Amending the Commercial Code, etc. (Act No. 125 of 1999) comes into effect.
新租税特別措置法第三十七条の十三の二の規定は、個人が商法等の一部を改正する法律（平成十一年法律第百二十五号）の施行の日以後に行う同条第一項に規定する特定子会社株式の移転による譲渡について適用する。
Supplementary Provisions, Article 17Transitional Measures Concerning Special Provisions on Taxation on Income from the Transfer of Public and Corporate Bonds Issued at a Discount
第十七条（割引の方法により発行される公社債の譲渡による所得の課税の特例に関する経過措置）
The provisions then in force continue to govern income from a transfer of government bonds prescribed in Article 37-16, paragraph (1), item (ii) of the Former Act on Special Measures Concerning Taxation that were issued before the Effective Date, and the reports prescribed in paragraph (3) of that Article concerning the payment of the consideration for that transfer.
施行日前に発行された旧租税特別措置法第三十七条の十六第一項第二号に規定する国債の譲渡による所得及び当該譲渡に係る対価の支払に関する同条第三項に規定する調書については、なお従前の例による。
The provisions of Article 37-16 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (1), item (iii) of that Article) apply to income from a transfer of public and corporate bonds prescribed in that item that an individual makes on or after the date specified in the proviso to Article 1 of the Supplementary Provisions of the Urban Development Corporation Act.
新租税特別措置法第三十七条の十六（同条第一項第三号に係る部分に限る。）の規定は、個人が都市基盤整備公団法附則第一条ただし書に規定する日以後に行う同号に規定する公社債の譲渡による所得について適用する。