Supplementary Provisions, Article 21Transitional Measures Concerning Special Provisions on Taxation on Capital Gains of Individuals
第二十一条（個人の譲渡所得の課税の特例に関する経過措置）
The provisions of Article 31-2, paragraph (2), item (vii) of the New Act on Special Measures Concerning Taxation apply to a transfer falling under a transfer for a superior residential area, etc. prescribed in Article 31-2, paragraph (1) of the New Act on Special Measures Concerning Taxation that an individual makes on or after the date specified in Article 1, item (xx) of the Supplementary Provisions.
新租税特別措置法第三十一条の二第二項第七号の規定は、個人が附則第一条第二十号に定める日以後に行う新租税特別措置法第三十一条の二第一項に規定する優良住宅地等のための譲渡に該当する譲渡について適用する。
The provisions of Article 31-2, paragraph (2), items (xi) and (xiv) of the New Act on Special Measures Concerning Taxation apply to a transfer falling under a transfer for a superior residential area, etc. prescribed in Article 31-2, paragraph (1) of the New Act on Special Measures Concerning Taxation or a transfer falling under a transfer for a determined site for constructing a superior residential area, etc. prescribed in paragraph (3) of that Article that an individual makes on or after the date specified in Article 1, item (xxiii) of the Supplementary Provisions, and the provisions then in force continue to govern a transfer falling under a transfer for a superior residential area, etc. prescribed in Article 31-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation or a transfer falling under a transfer for a determined site for constructing a superior residential area, etc. prescribed in paragraph (3) of that Article that an individual made before that date.
新租税特別措置法第三十一条の二第二項第十一号及び第十四号の規定は、個人が附則第一条第二十三号に定める日以後に行う新租税特別措置法第三十一条の二第一項に規定する優良住宅地等のための譲渡に該当する譲渡又は同条第三項に規定する確定優良住宅地等予定地のための譲渡に該当する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三十一条の二第一項に規定する優良住宅地等のための譲渡に該当する譲渡又は同条第三項に規定する確定優良住宅地等予定地のための譲渡に該当する譲渡については、なお従前の例による。
The provisions of Article 33 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1), item (iii)) apply to a transfer of land, etc. prescribed in item (iii) of that paragraph that an individual makes on or after the date specified in Article 1, item (xxiii) of the Supplementary Provisions, and the provisions then in force continue to govern a transfer of land, etc. prescribed in Article 33, paragraph (1), item (iii) of the Former Act on Special Measures Concerning Taxation that an individual made before that date.
新租税特別措置法第三十三条（第一項第三号に係る部分に限る。）の規定は、個人が附則第一条第二十三号に定める日以後に行う同項第三号に規定する土地等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三十三条第一項第三号に規定する土地等の譲渡については、なお従前の例による。
The provisions of Article 34-2, paragraph (2), item (ii) of the New Act on Special Measures Concerning Taxation apply to a transfer of land, etc. prescribed in paragraph (1) of that Article that an individual makes on or after the Effective Date, and the provisions then in force continue to govern a transfer of land, etc. prescribed in Article 34-2, 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三十四条の二第二項第二号の規定は、個人が施行日以後に行う同条第一項に規定する土地等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三十四条の二第一項に規定する土地等の譲渡については、なお従前の例による。
The provisions of Article 34-2, paragraph (2), item (x) of the New Act on Special Measures Concerning Taxation apply to a transfer of land, etc. prescribed in paragraph (1) of that Article that an individual makes on or after the Effective Date.
新租税特別措置法第三十四条の二第二項第十号の規定は、個人が施行日以後に行う同条第一項に規定する土地等の譲渡について適用する。
The provisions then in force continue to govern a transfer of land, etc. prescribed in Article 34-2, paragraph (2), item (xvii) of the Former Act on Special Measures Concerning Taxation that an individual made before the Effective Date.
個人が施行日前に行った旧租税特別措置法第三十四条の二第二項第十七号に規定する土地等の譲渡については、なお従前の例による。
The provisions then in force continue to govern a transfer of land, etc. prescribed in Article 34-2, paragraph (2), item (xviii) of the Former Act on Special Measures Concerning Taxation that an individual made before the Effective Date.
個人が施行日前に行った旧租税特別措置法第三十四条の二第二項第十八号に規定する土地等の譲渡については、なお従前の例による。
The provisions of Article 34-2, paragraph (2), item (xx) of the New Act on Special Measures Concerning Taxation apply to a transfer of land, etc. prescribed in Article 34-2, paragraph (1) of the New Act on Special Measures Concerning Taxation that an individual makes on or after the date specified in Article 1, item (xxiii) of the Supplementary Provisions, and the provisions then in force continue to govern a transfer of land, etc. prescribed in Article 34-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made before that date.
新租税特別措置法第三十四条の二第二項第二十号の規定は、個人が附則第一条第二十三号に定める日以後に行う新租税特別措置法第三十四条の二第一項に規定する土地等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三十四条の二第一項に規定する土地等の譲渡については、なお従前の例による。
The provisions of Article 34-3, paragraph (2), item (iii) of the New Act on Special Measures Concerning Taxation apply to a transfer of land, etc. prescribed in Article 34-3, paragraph (1) of the New Act on Special Measures Concerning Taxation that an individual makes on or after the date specified in Article 1, item (xxiv) of the Supplementary Provisions.
新租税特別措置法第三十四条の三第二項第三号の規定は、個人が附則第一条第二十四号に定める日以後に行う新租税特別措置法第三十四条の三第一項に規定する土地等の譲渡について適用する。