Supplementary Provisions, Article 30Transitional Measures Concerning Special Provisions on Taxation on Shares Issued by Specified Small and Medium-Sized Companies
第三十条（特定中小会社が発行した株式に係る課税の特例に関する経過措置）
The provisions of Articles 37-13 and 37-13-2 of the New Act on Special Measures Concerning Taxation apply to specified shares prescribed in Article 37-13, paragraph (1) of the New Act on Special Measures Concerning Taxation that an individual acquires through payment on or after the Effective Date, and the provisions then in force continue to govern specified shares prescribed in Article 37-13, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired through payment before the Effective Date.
新租税特別措置法第三十七条の十三及び第三十七条の十三の二の規定は、個人が施行日以後に払込みにより取得をする新租税特別措置法第三十七条の十三第一項に規定する特定株式について適用し、個人が施行日前に払込みにより取得をした旧租税特別措置法第三十七条の十三第一項に規定する特定株式については、なお従前の例による。
The provisions of Article 37-13-3 of the New Act on Special Measures Concerning Taxation apply to a transfer of specified shares of a specified small and medium-sized company prescribed in paragraph (1) of that Article (for those specified in Article 37-13, paragraph (1), items (ii) and (iii) of the New Act on Special Measures Concerning Taxation, limited to those acquired through payment on or after the Effective Date) that an individual makes on or after the Effective Date, and the provisions then in force continue to govern a transfer of specified shares of a specified small and medium-sized company prescribed in Article 37-13-3, 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の十三の三の規定は、個人が施行日以後に行う同条第一項に規定する特定中小会社の特定株式（新租税特別措置法第三十七条の十三第一項第二号及び第三号に定めるものにあっては、施行日以後に払込みにより取得をするものに限る。）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の十三の三第一項に規定する特定中小会社の特定株式の譲渡については、なお従前の例による。