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Supplementary Provisions, Article 80Transitional Measures Concerning Income from Transfers of Listed Shares, etc. for Which No Final Return Is Required

第八十条(確定申告を要しない上場株式等の譲渡による所得に関する経過措置)

The provisions of Article 37-11-5 of the New Act on Special Measures Concerning Taxation apply to income tax for 2004 and subsequent years, and the provisions then in force continue to govern income tax for 2003 and prior years.

の規定は、平成十六年分以後の所得税について適用し、平成十五年分以前の所得税については、なお従前の例による。

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