Supplementary Provisions, Article 2Transitional Measures Concerning Special Provisions, etc. on Taxation on Capital Gains, etc. on Shares, etc. Where Listed Shares, etc. Are Transferred
第二条（上場株式等を譲渡した場合の株式等に係る譲渡所得等の課税の特例等に関する経過措置）
With regard to the application of the provisions of Articles 37-11, 37-12-2 and 37-14-2 of the Act on Special Measures Concerning Taxation as amended by Article 1 in the case where the provisions of Article 8, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Commercial Code, etc. and Other Matters (Act No. 79 of 2001; hereinafter referred to as the "Commercial Code, etc. Amendment Act") apply, a transfer of listed shares, etc. prescribed in Article 37-11, paragraph (1) of that Act that is listed in item (iv) of that paragraph and a transfer of specified listed shares, etc. prescribed in Article 37-14-2, paragraph (1) of that Act that is listed in item (iv) of that paragraph are to include a transfer of fractional shares of a stock company prescribed in Article 8, paragraph (1) of the Supplementary Provisions of the Commercial Code, etc. Amendment Act, for which the provisions then in force continue to govern pursuant to the provisions of that paragraph (limited to those falling under those listed shares, etc. or those specified listed shares, etc.), carried out in accordance with the provisions of Article 230-8-2, paragraph (2) of the Commercial Code (Act No. 48 of 1899) prior to the amendment by Article 1 of the Commercial Code, etc. Amendment Act.
商法等の一部を改正する等の法律（平成十三年法律第七十九号。以下「商法等改正法」という。）附則第八条第一項の規定の適用がある場合における第一条の規定による改正後の租税特別措置法第三十七条の十一、第三十七条の十二の二及び第三十七条の十四の二の規定の適用については、同法第三十七条の十一第一項に規定する上場株式等の同項第四号に掲げる譲渡及び同法第三十七条の十四の二第一項に規定する特定上場株式等の同項第四号に掲げる譲渡には、商法等改正法附則第八条第一項の規定によりなお従前の例によるものとされた同項に規定する株式会社の端株（当該上場株式等又は当該特定上場株式等に該当するものに限る。）の商法等改正法第一条の規定による改正前の商法（明治三十二年法律第四十八号）第二百三十条ノ八ノ二第二項の規定の例により行う譲渡を含むものとする。
With regard to the application of the provisions of Article 6 of the Act on Measures to Reduce the Burden of Income Tax and Corporation Tax to Be Taken Promptly in Response to Changes in the Economy and Society, etc. (Act No. 8 of 1999) in the case where the provisions of the preceding paragraph apply, the phrase "provisions and" in Article 2, item (iii) of that Act is deemed to be replaced with "provisions, the provisions of Article 2, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 134 of 2001) and".
前項の規定の適用がある場合における経済社会の変化等に対応して早急に講ずべき所得税及び法人税の負担軽減措置に関する法律（平成十一年法律第八号）第六条の規定の適用については、同法第二条第三号中「規定並びに」とあるのは、「規定、租税特別措置法等の一部を改正する法律（平成十三年法律第百三十四号）附則第二条第一項の規定並びに」とする。