Supplementary Provisions, Article 94Transitional Measures Concerning Tax Exemption on Capital Gains, etc. from Specified Listed Shares, etc.
第九十四条（特定上場株式等に係る譲渡所得等の非課税に関する経過措置）
The provisions of Article 37-14, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to transfers of specified listed shares, etc. under that paragraph that an individual makes on or after the effective date of the Companies Act, and the provisions then in force continue to govern transfers of specified listed shares, etc. under Article 37-14-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made before the effective date of the Companies Act.
新租税特別措置法第三十七条の十四第一項の規定は、個人が会社法施行日以後に行う同項の特定上場株式等の譲渡について適用し、個人が会社法施行日前に行った旧租税特別措置法第三十七条の十四の二第一項の特定上場株式等の譲渡については、なお従前の例による。