Supplementary Provisions, Article 8Transitional Measures Concerning Special Provisions on Taxation on Capital Gains of Individuals
第八条（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 of the New Act on Special Measures Concerning Taxation apply to transfers that an individual makes on or after January 1, 2000 and that fall 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, and the provisions then in force continue to govern transfers that an individual made before that date and that fall 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.
新租税特別措置法第三十一条の二の規定は、個人が平成十二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 33, paragraph (1), Article 33-2, paragraph (1), Article 33-3, paragraph (1) or Article 34-3, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to transfers of land, etc. prescribed in those provisions 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 those provisions that fall under the provisions of Article 33, paragraph (1), Article 33-2, paragraph (1), Article 33-3, paragraph (1) or Article 34-3, paragraph (2) of the Former Act on Special Measures Concerning Taxation and that an individual made before the Effective Date.
新租税特別措置法第三十三条第一項、第三十三条の二第一項、第三十三条の三第一項又は第三十四条の三第二項の規定は、個人が施行日以後に行うこれらの規定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旧租税特別措置法第三十三条第一項、第三十三条の二第一項、第三十三条の三第一項又は第三十四条の三第二項の規定に該当するこれらの規定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。
With regard to transfers of assets listed in the left-hand column of item (x) 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, the provisions then in force continue to govern.
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。