Supplementary Provisions, Article 74Transitional Measures Concerning Special Provisions on Taxation on Capital Gains of Individuals
第七十四条（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 (vi) of the New Act on Special Measures Concerning Taxation apply to a transfer that falls 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 carries out on or after the date specified in Article 1, item (xiv) of the Supplementary Provisions.
新租税特別措置法第三十一条の二第二項第六号の規定は、個人が附則第一条第十四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 32, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to a transfer of shares, etc. prescribed in that paragraph that an individual carries out on or after the effective date of the Trust Act, and with regard to a transfer of shares or beneficial interests prescribed in Article 32, paragraph (2) of the Former Act on Special Measures Concerning Taxation that an individual carried out before the effective date of the Trust Act, the provisions then in force continue to govern.
新租税特別措置法第三十二条第二項の規定は、個人が信託法施行日以後に行う同項に規定する株式等の譲渡について適用し、個人が信託法施行日前に行った旧租税特別措置法第三十二条第二項に規定する株式又は受益権の譲渡については、なお従前の例による。
The provisions of Article 33, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to a contract pertaining to a lease transaction without transfer of ownership prescribed in that paragraph that an individual concludes on or after April 1, 2008, and with regard to a contract for the lease of substitute assets prescribed in Article 33, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual concluded before that date, the provisions then in force continue to govern.
新租税特別措置法第三十三条第一項の規定は、個人が平成二十年四月一日以後に締結する同項に規定する所有権移転外リース取引に係る契約について適用し、個人が同日前に締結した旧租税特別措置法第三十三条第一項に規定する代替資産の賃借に係る契約については、なお従前の例による。
The provisions of Article 34, paragraph (2), item (iv) of the New Act on Special Measures Concerning Taxation apply to a transfer of land, etc. prescribed in Article 34, paragraph (1) of the New Act on Special Measures Concerning Taxation that an individual carries out on or after the date specified in Article 1, item (xv) of the Supplementary Provisions, and with regard to a transfer of land, etc. prescribed in Article 34, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual carried out before that date, the provisions then in force continue to govern.
新租税特別措置法第三十四条第二項第四号の規定は、個人が附則第一条第十五号に定める日以後に行う新租税特別措置法第三十四条第一項に規定する土地等の譲渡について適用し、個人が同日前に行った旧租税特別措置法第三十四条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, paragraph (3) 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 carries out on or after January 1, 2008, and with regard to a transfer of land, etc. prescribed in Article 34, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual carried out before that date, the provisions then in force continue to govern.
新租税特別措置法第三十四条第三項の規定は、個人が平成二十年一月一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、個人が同日前に行った旧租税特別措置法第三十四条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 (xi) 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 carries out on or after the date specified in Article 1, item (xiv) of the Supplementary Provisions.
新租税特別措置法第三十四条の二第二項第十一号の規定は、個人が附則第一条第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二第一項に規定する土地等の譲渡について適用する。
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 paragraph (1) of that Article that an individual carries out on or after the Effective Date, and with regard to a transfer of land, etc. prescribed in Article 34-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual carried out before the Effective Date, the provisions then in force continue to govern.
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。
With regard to a transfer of transferred assets prescribed in Article 36-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to paragraph (2) of that Article) that an individual carried out before the Effective Date, the provisions then in force continue to govern.
個人が施行日前に行った旧租税特別措置法第三十六条の二第一項（同条第二項において準用する場合を含む。）に規定する譲渡資産の譲渡については、なお従前の例による。
With regard to a transfer of transferred assets prescribed in Article 36-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual who has made an acquisition of replacement assets prescribed in that paragraph during the period from January 1, 2006 to the day before the Effective Date carries out during the period from the Effective Date to December 31 of the year following the year that includes the date of that acquisition, the provisions of that Article through Article 36-5 of the Former Act on Special Measures Concerning Taxation remain in force. In this case, in that paragraph, the phrase "those whose holding period prescribed in Article 31, paragraph (2) exceeds 10 years" is deemed to be replaced with "those whose holding period prescribed in Article 31, paragraph (2) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2007) (hereinafter referred to as the "2007 New Act") exceeds 10 years", the phrase ", Article 33" is deemed to be replaced with ", Article 33 of the 2007 New Act", the phrase "Article 35, paragraph (1), Article 36-6" is deemed to be replaced with "Article 35, paragraph (1) of the 2007 New Act, Article 36-2", the phrase ", Article 31" is deemed to be replaced with ", Article 31 of the 2007 New Act", and the phrase "Article 31, paragraph (2)" in item (iv) of that paragraph is deemed to be replaced with "Article 31, paragraph (2) of the 2007 New Act"; in Article 36-2, paragraph (5) of the Former Act on Special Measures Concerning Taxation, the phrase "Article 33, paragraph (6)" is deemed to be replaced with "Article 33, paragraph (6) of the 2007 New Act"; in Article 36-3, paragraph (4) of the Former Act on Special Measures Concerning Taxation, the phrase "Article 33-5, paragraph (3)" is deemed to be replaced with "Article 33-5, paragraph (3) of the 2007 New Act", the phrase "Article 36-3, paragraph (1)" is deemed to be replaced with "Article 36-3, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by the provisions of Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2007), which remains in force pursuant to the provisions of Article 74, paragraph (9) of the Supplementary Provisions of that Act", and the phrase "Article 33-5, paragraph (1)" is deemed to be replaced with "Article 33-5, paragraph (1) of the Act on Special Measures Concerning Taxation"; in Article 36-4 of the Former Act on Special Measures Concerning Taxation, the phrase "Article 36-2, paragraph (1) (" is deemed to be replaced with "Article 36-2, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by the provisions of Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2007), which remains in force pursuant to the provisions of Article 74, paragraph (9) of the Supplementary Provisions of that Act (hereinafter referred to as the "2007 Former Act") (", the phrase "of Article 36-2, paragraph (1)" is deemed to be replaced with "of Article 36-2, paragraph (1) of the 2007 Former Act", and the phrase "in Article 36-2, paragraph (1)" is deemed to be replaced with "in Article 36-2, paragraph (1) of the 2007 Former Act"; and in Article 36-5 of the Former Act on Special Measures Concerning Taxation, the phrase "Article 36-2, paragraph (1)" is deemed to be replaced with "Article 36-2, paragraph (1) of the 2007 Former Act", and the phrase "Article 33-2, paragraph (1), item (ii)" is deemed to be replaced with "Article 33-2, paragraph (1), item (ii) of the 2007 New Act".
個人が平成十八年一月一日から施行日の前日までの間に旧租税特別措置法第三十六条の二第一項に規定する買換資産の取得をし、かつ、施行日から当該取得の日の属する年の翌年十二月三十一日までの間に行う同項に規定する譲渡資産の譲渡については、同条から旧租税特別措置法第三十六条の五までの規定は、なおその効力を有する。この場合において、同項中「第三十一条第二項に規定する所有期間が十年を超えるもの」とあるのは「所得税法等の一部を改正する法律（平成十九年法律第六号）第十二条の規定による改正後の租税特別措置法（以下「平成十九年新法」という。）第三十一条第二項に規定する所有期間が十年を超えるもの」と、「、第三十三条」とあるのは「、平成十九年新法第三十三条」と、「第三十五条第一項、第三十六条の六」とあるのは「平成十九年新法第三十五条第一項、第三十六条の二」と、「、第三十一条」とあるのは「、平成十九年新法第三十一条」と、同項第四号中「第三十一条第二項」とあるのは「平成十九年新法第三十一条第二項」と、旧租税特別措置法第三十六条の二第五項中「第三十三条第六項」とあるのは「平成十九年新法第三十三条第六項」と、旧租税特別措置法第三十六条の三第四項中「第三十三条の五第三項」とあるのは「平成十九年新法第三十三条の五第三項」と、「第三十六条の三第一項」とあるのは「所得税法等の一部を改正する法律（平成十九年法律第六号）附則第七十四条第九項の規定によりなおその効力を有するものとされる同法第十二条の規定による改正前の租税特別措置法第三十六条の三第一項」と、「第三十三条の五第一項」とあるのは「租税特別措置法第三十三条の五第一項」と、旧租税特別措置法第三十六条の四中「第三十六条の二第一項（」とあるのは「所得税法等の一部を改正する法律（平成十九年法律第六号）附則第七十四条第九項の規定によりなおその効力を有するものとされる同法第十二条の規定による改正前の租税特別措置法（以下「平成十九年旧法」という。）第三十六条の二第一項（」と、「第三十六条の二第一項の」とあるのは「平成十九年旧法第三十六条の二第一項の」と、「第三十六条の二第一項に」とあるのは「平成十九年旧法第三十六条の二第一項に」と、旧租税特別措置法第三十六条の五中「第三十六条の二第一項」とあるのは「平成十九年旧法第三十六条の二第一項」と、「第三十三条の二第一項第二号」とあるのは「平成十九年新法第三十三条の二第一項第二号」とする。
With regard to the application of the provisions of Article 31-2, Article 31-3, Article 34, Article 34-2, Article 35, Article 36-2, Article 37-5, Article 37-6, Article 41, Article 41-5 and Article 41-5-2 of the New Act on Special Measures Concerning Taxation in the case where the provisions of the preceding paragraph apply, in Article 31-2, paragraph (4) of the New Act on Special Measures Concerning Taxation, the phrase "又は第三十七条の九の二" (or Article 37-9-2) is deemed to be replaced with "若しくは第三十七条の九の二" (or Article 37-9-2, joining a smaller group of alternatives), and the phrase "the provisions" is deemed to be replaced with "the provisions, or the provisions of Article 36-2 or Article 36-5 of the Act on Special Measures Concerning Taxation before the amendment by the provisions of Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2007), which remains in force pursuant to the provisions of Article 74, paragraph (9) of the Supplementary Provisions of that Act (hereinafter referred to as the '2007 Former Act')"; in Article 31-3, paragraph (1) of the New Act on Special Measures Concerning Taxation, the phrase "the provisions of ... through ..." is deemed to be replaced with "the provisions of ... through ..., or the provisions of Article 36-2 or Article 36-5 of the 2007 Former Act"; in Article 34, paragraph (1) and Article 34-2, paragraph (1) of the New Act on Special Measures Concerning Taxation, the phrase "or Article 37-9-3" is deemed to be replaced with "or Article 37-9-3, or the provisions of Article 36-2 or Article 36-5 of the 2007 Former Act"; in Article 35, paragraph (1) of the New Act on Special Measures Concerning Taxation, the phrase "この項又は" (this paragraph or) is deemed to be replaced with "この項若しくは" (this paragraph or, joining a smaller group of alternatives), and the phrase "the provisions of Article 41-5-2" is deemed to be replaced with "the provisions of Article 41-5-2, or the provisions of Article 36-2 or Article 36-5 of the 2007 Former Act"; in Article 36-2, paragraph (1) of the New Act on Special Measures Concerning Taxation, the phrase "or Article 41-5-2" is deemed to be replaced with "or Article 41-5-2, or the provisions of Article 36-2 or Article 36-5 of the 2007 Former Act"; in Article 37-5, paragraph (1) of the New Act on Special Measures Concerning Taxation, the phrase "the provisions of Article 37" is deemed to be replaced with "the provisions of Article 37, or the provisions of Article 36-2 or Article 36-5 of the 2007 Former Act"; in Article 37-6, paragraph (1), item (iii) of the New Act on Special Measures Concerning Taxation, the phrase "or the preceding Article" is deemed to be replaced with "or the preceding Article, or the provisions of Article 36-2 or Article 36-5 of the 2007 Former Act"; in Article 41, paragraph (7) of the New Act on Special Measures Concerning Taxation, the phrase "the provisions of Article 37-9-2" is deemed to be replaced with "the provisions of Article 37-9-2, or the provisions of Article 36-2 or Article 36-5 of the 2007 Former Act"; in paragraph (8) of that Article, the word "又は" (or) before "Article 36-2, paragraph (1)" is deemed to be replaced with "若しくは" (or, joining a smaller group of alternatives), the phrase "transferred assets" is deemed to be replaced with "transferred assets, or transferred assets prescribed in Article 36-2, paragraph (1) of the 2007 Former Act", and the phrase "or Article 37-9-2" is deemed to be replaced with "or Article 37-9-2, or the provisions of Article 36-2 or Article 36-5 of the 2007 Former Act"; and in Article 41-5, paragraph (7), item (i) and Article 41-5-2, paragraph (7), item (i) of the New Act on Special Measures Concerning Taxation, the phrase "the provisions of Article 36-5" is deemed to be replaced with "the provisions of Article 36-5, or the provisions of Article 36-2 or Article 36-5 of the 2007 Former Act".
前項の規定の適用がある場合における新租税特別措置法第三十一条の二、第三十一条の三、第三十四条、第三十四条の二、第三十五条、第三十六条の二、第三十七条の五、第三十七条の六、第四十一条、第四十一条の五及び第四十一条の五の二の規定の適用については、新租税特別措置法第三十一条の二第四項中「又は第三十七条の九の二」とあるのは「若しくは第三十七条の九の二」と、「の規定」とあるのは「の規定又は所得税法等の一部を改正する法律（平成十九年法律第六号）附則第七十四条第九項の規定によりなおその効力を有するものとされる同法第十二条の規定による改正前の租税特別措置法（以下「平成十九年旧法」という。）第三十六条の二若しくは第三十六条の五の規定」と、新租税特別措置法第三十一条の三第一項中「までの規定」とあるのは「までの規定若しくは平成十九年旧法第三十六条の二若しくは第三十六条の五の規定」と、新租税特別措置法第三十四条第一項及び第三十四条の二第一項中「又は第三十七条の九の三の規定」とあるのは「若しくは第三十七条の九の三の規定又は平成十九年旧法第三十六条の二若しくは第三十六条の五の規定」と、新租税特別措置法第三十五条第一項中「この項又は」とあるのは「この項若しくは」と、「第四十一条の五の二の規定」とあるのは「第四十一条の五の二の規定又は平成十九年旧法第三十六条の二若しくは第三十六条の五の規定」と、新租税特別措置法第三十六条の二第一項中「又は第四十一条の五の二の規定」とあるのは「若しくは第四十一条の五の二の規定又は平成十九年旧法第三十六条の二若しくは第三十六条の五の規定」と、新租税特別措置法第三十七条の五第一項中「第三十七条の規定」とあるのは「第三十七条の規定若しくは平成十九年旧法第三十六条の二若しくは第三十六条の五の規定」と、新租税特別措置法第三十七条の六第一項第三号中「又は前条の規定」とあるのは「若しくは前条の規定又は平成十九年旧法第三十六条の二若しくは第三十六条の五の規定」と、新租税特別措置法第四十一条第七項中「第三十七条の九の二の規定」とあるのは「第三十七条の九の二の規定若しくは平成十九年旧法第三十六条の二若しくは第三十六条の五の規定」と、同条第八項中「又は第三十六条の二第一項」とあるのは「若しくは第三十六条の二第一項」と、「譲渡資産」とあるのは「譲渡資産又は平成十九年旧法第三十六条の二第一項に規定する譲渡資産」と、「又は第三十七条の九の二の規定」とあるのは「若しくは第三十七条の九の二の規定又は平成十九年旧法第三十六条の二若しくは第三十六条の五の規定」と、新租税特別措置法第四十一条の五第七項第一号及び第四十一条の五の二第七項第一号中「第三十六条の五の規定」とあるのは「第三十六条の五の規定若しくは平成十九年旧法第三十六条の二若しくは第三十六条の五の規定」とする。
With regard to an exchange prescribed in Article 36-5 of the Former Act on Special Measures Concerning Taxation of assets transferred by exchange prescribed in that Article that an individual carried out before the Effective Date, the provisions then in force continue to govern.
個人が施行日前に行った旧租税特別措置法第三十六条の五に規定する交換譲渡資産の同条に規定する交換については、なお従前の例による。
The provisions of Article 37 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (xv) of the table in paragraph (1)) apply to a transfer of assets listed in the left-hand column of item (xv) of the table in that paragraph that an individual carries out on or after the date specified in Article 1, item (xiv) of the Supplementary Provisions.
新租税特別措置法第三十七条（第一項の表の第十五号に係る部分に限る。）の規定は、個人が附則第一条第十四号に定める日以後に行う同項の表の第十五号の上欄に掲げる資産の譲渡について適用する。
The provisions of Article 37 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1)) apply to a contract pertaining to a lease transaction without transfer of ownership prescribed in that paragraph that an individual concludes on or after April 1, 2008, and with regard to a contract for the lease of replacement assets prescribed in Article 37, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual concluded before that date, the provisions then in force continue to govern.
新租税特別措置法第三十七条（第一項に係る部分に限る。）の規定は、個人が平成二十年四月一日以後に締結する同項に規定する所有権移転外リース取引に係る契約について適用し、個人が同日前に締結した旧租税特別措置法第三十七条第一項に規定する買換資産の賃借に係る契約については、なお従前の例による。
The provisions of Article 37-5 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1)) apply to a contract pertaining to a lease transaction without transfer of ownership prescribed in that paragraph that an individual concludes on or after April 1, 2008, and with regard to a contract for the lease of replacement assets prescribed in Article 37-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual concluded before that date, the provisions then in force continue to govern.
新租税特別措置法第三十七条の五（第一項に係る部分に限る。）の規定は、個人が平成二十年四月一日以後に締結する同項に規定する所有権移転外リース取引に係る契約について適用し、個人が同日前に締結した旧租税特別措置法第三十七条の五第一項に規定する買換資産の賃借に係る契約については、なお従前の例による。