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Supplementary Provisions, Article 46Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Act on Special Measures Concerning Taxation

第四十六条(租税特別措置法の一部を改正する法律の一部改正に伴う経過措置)

The provisions of as amended by (referred to as the "1999 Amendment Act" in this Article) apply to replacement assets prescribed in prior to the amendment by the 1999 Amendment Act (referred to as the "1999 Former Act" in this Article), which remains in force pursuant to the provisions of , that an individual acquires (including construction and manufacture; the same applies hereinafter in this Article) on or after the Effective Date, and with regard to replacement assets prescribed in of the 1999 Former Act, which remains in force pursuant to the provisions of of the Supplementary Provisions of the 1999 Amendment Act prior to the amendment by , that an individual acquired before the Effective Date, the provisions then in force continue to govern.

の規定による改正後の租税特別措置法の一部を改正する法律(以下この条において「平成十一年改正法」という。)の規定は、個人が施行日以後に取得(建設及び製作を含む。以下この条において同じ。)をするの規定によりなおその効力を有するものとされる平成十一年改正法による改正前の租税特別措置法(以下この条において「平成十一年旧法」という。)に規定する買換資産について適用し、個人が施行日前に取得をしたの規定による改正前のの規定によりなおその効力を有するものとされるに規定する買換資産については、なお従前の例による。

The provisions of Article 5, paragraph (2) of the Supplementary Provisions of the 1999 Amendment Act as amended by apply to assets prescribed in of the 1999 Former Act, which remains in force pursuant to the provisions of , that a corporation acquires on or after the Effective Date, and with regard to assets prescribed in of the 1999 Former Act, which remains in force pursuant to the provisions of Article 5, paragraph (2) of the Supplementary Provisions of the 1999 Amendment Act prior to the amendment by , that a corporation acquired before the Effective Date, the provisions then in force continue to govern.

の規定による改正後の平成十一年改正法附則第五条第二項の規定は、法人が施行日以後に取得をする同項の規定によりなおその効力を有するものとされるに規定する資産について適用し、法人が施行日前に取得をしたの規定による改正前のの規定によりなおその効力を有するものとされるに規定する資産については、なお従前の例による。

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