Supplementary Provisions, Article 29Transitional Measures Concerning Special Provisions on Taxation on Capital Gains of Individuals
第二十九条（個人の譲渡所得の課税の特例に関する経過措置）
The provisions then in force continue to govern a transfer of land, etc. prescribed in Article 31-2, paragraph (2), item (xiii) of the Former Act on Special Measures Concerning Taxation that an individual carried out before the Effective Date.
個人が施行日前に行った旧租税特別措置法第三十一条の二第二項第十三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 then in force continue to govern the case where land, etc. prescribed in Article 34, paragraph (1) of the Former Act on Special Measures Concerning Taxation held by an individual was purchased, before the date specified in Article 1, item (v) of the Supplementary Provisions, pursuant to a ruling prescribed in Article 34, paragraph (2), item (iii) of the Former Act on Special Measures Concerning Taxation.
個人の有する旧租税特別措置法第三十四条第一項に規定する土地等が、附則第一条第五号に定める日前に旧租税特別措置法第三十四条第二項第三号に規定する裁定により買い取られた場合については、なお従前の例による。
If, on or after the date specified in Article 1, item (v) of the Supplementary Provisions, land, etc. prescribed in Article 34, paragraph (1) of the New Act on Special Measures Concerning Taxation that pertains to a right to use grassland prescribed in Article 75-2, paragraph (1) of the Cropland Act (Act No. 229 of 1952) prior to the amendment by the provisions of Article 1 of the Act Partially Amending the Cropland Act, etc. (Act No. 57 of 2009), for which the provisions then in force continue to govern pursuant to the provisions of Article 7, paragraph (2) of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Cropland Act" in this paragraph), is purchased pursuant to a ruling under Article 75-8, paragraph (1) of the Former Cropland Act, the provisions of Article 34 of the New Act on Special Measures Concerning Taxation apply by deeming the case of that purchase to fall under the case of a purchase for a specified land readjustment project, etc. prescribed in paragraph (2) of that Article.
附則第一条第五号に定める日以後に農地法等の一部を改正する法律（平成二十一年法律第五十七号）附則第七条第二項の規定によりなお従前の例によることとされる同法第一条の規定による改正前の農地法（昭和二十七年法律第二百二十九号。以下この項において「旧農地法」という。）第七十五条の二第一項に規定する草地利用権に係る新租税特別措置法第三十四条第一項に規定する土地等が旧農地法第七十五条の八第一項の裁定により買い取られる場合には、当該買い取られる場合を新租税特別措置法第三十四条第二項に規定する特定土地区画整理事業等のために買い取られる場合に該当するものとみなして、同条の規定を適用する。
The provisions then in force continue to govern the case where land, etc. prescribed in Article 34-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation held by an individual was purchased, before the date specified in Article 1, item (vi) of the Supplementary Provisions, by a corporation prescribed in Article 34-2, paragraph (2), item (xiii) of the Former Act on Special Measures Concerning Taxation for use in the business referred to in that item (limited to the part concerning (a)).
個人の有する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が、附則第一条第六号に定める日前に旧租税特別措置法第三十四条の二第二項第十三号に規定する法人に同号（イに係る部分に限る。）の事業の用に供するために買い取られた場合については、なお従前の例による。
If, on or after the date specified in Article 1, item (vi) of the Supplementary Provisions, land, etc. prescribed in Article 34-2, paragraph (1) of the New Act on Special Measures Concerning Taxation held by an individual is purchased by a corporation in which a local government has made a capital contribution or any other corporation specified by Cabinet Order, for use in an upgrading project prescribed in Article 4, paragraph (7), item (i) of the Small and Medium-sized Retail Business Promotion Act (Act No. 101 of 1973) based on an upgrading project plan that has received certification under the provisions of paragraphs (1) through (3) or paragraph (6) of that Article (limited to an upgrading project based on an upgrading project plan that received that certification before that date, for which it has been certified, as provided by Order of the Ministry of Finance, that it satisfies the requirements specified by Cabinet Order, such as being carried out in conformity with city planning or any other plan of the State or a local government concerning land use), the provisions of Article 34-2 of the New Act on Special Measures Concerning Taxation apply by deeming the case of that purchase to fall under the case of a purchase for a specified housing land development project, etc. prescribed in paragraph (2) of that Article.
附則第一条第六号に定める日以後に個人の有する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が中小小売商業振興法（昭和四十八年法律第百一号）第四条第一項から第三項まで又は第六項の規定による認定を受けた高度化事業計画に基づく同条第七項第一号に規定する高度化事業（同日前に当該認定を受けた高度化事業計画に基づくものであって、都市計画その他の土地利用に関する国又は地方公共団体の計画に適合して行われるものであることその他の政令で定める要件に該当することにつき財務省令で定めるところにより証明がされたものに限る。）の用に供するために、地方公共団体の出資に係る法人その他の政令で定める法人に買い取られる場合には、当該買い取られる場合を新租税特別措置法第三十四条の二第二項に規定する特定住宅地造成事業等のために買い取られる場合に該当するものとみなして、同条の規定を適用する。
The provisions of Article 34-2, paragraph (2), item (xiii), (a) 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 (vi) of the Supplementary Provisions.
新租税特別措置法第三十四条の二第二項第十三号イの規定は、個人が附則第一条第六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 (xxv) 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 (v) 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 carried out before that date.
新租税特別措置法第三十四条の二第二項第二十五号の規定は、個人が附則第一条第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 then in force continue to govern the case where an individual, before the date specified in Article 1, item (v) of the Supplementary Provisions, transferred land, etc. prescribed in Article 34-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation held by the individual to a specified agricultural corporation prescribed in paragraph (2), item (iii) of that Article through consultation prescribed in that item.
個人が、附則第一条第五号に定める日前にその有する旧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を同条第二項第三号に規定する協議により同号に規定する特定農業法人に譲渡した場合については、なお従前の例による。
The provisions of Article 37-9-5 of the New Act on Special Measures Concerning Taxation apply to land, etc. acquired in advance prescribed in paragraph (1) of that Article that an individual acquires, as prescribed in that paragraph, on or after January 1, 2009.
新租税特別措置法第三十七条の九の五の規定は、個人が平成二十一年一月一日以後に同条第一項に規定する取得をする同項に規定する先行取得土地等について適用する。