Supplementary Provisions, Article 80Transitional Measures Concerning Special Provisions on Taxation on Capital Gains in the Case of Transfer of Important Cultural Properties, etc. to the State, etc.
第八十条（国等に対して重要文化財等を譲渡した場合の譲渡所得の課税の特例に関する経過措置）
The provisions of Article 40-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to a transfer of assets prescribed in that paragraph 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 assets prescribed in Article 40-2, 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四十条の二第一項の規定は、個人が附則第一条第十五号に定める日以後に行う同項に規定する資産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条の二第一項に規定する資産の譲渡については、なお従前の例による。