Supplementary Provisions, Article 32Transitional Measures Concerning Aggregation of Profits and Losses and Deduction for Carryover of Losses on Transfer in the Case of Replacement, etc. of Residential Property
第三十二条（居住用財産の買換え等の場合の譲渡損失の損益通算及び繰越控除に関する経過措置）
The provisions of Article 41-5 of the New Act on Special Measures Concerning Taxation apply to a transfer of a house, or land or a right existing on land, prescribed in paragraph (7), item (i) of that Article that falls under the transferred assets prescribed in that item, which an individual makes on or after January 1, 2004, and the provisions then in force continue to govern a transfer of a house, or land or a right existing on land, prescribed in Article 41-5, paragraph (3), item (i) of the Former Act on Special Measures Concerning Taxation that falls under the transferred assets prescribed in that item, which an individual made before that date.
新租税特別措置法第四十一条の五の規定は、個人が平成十六年一月一日以後に行う同条第七項第一号に規定する家屋又は土地若しくは土地の上に存する権利で同号に規定する譲渡資産に該当するものの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四十一条の五第三項第一号に規定する家屋又は土地若しくは土地の上に存する権利で同号に規定する譲渡資産に該当するものの譲渡については、なお従前の例による。