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Supplementary Provisions, Article 59Transitional Measures Concerning Special Provisions on Taxation on Capital Gains of Individuals

第五十九条(個人の譲渡所得の課税の特例に関する経過措置)

With regard to a transfer of land, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that an individual made before the Effective Date, the provisions then in force continue to govern.

個人が施行日前に行った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 (xxiv) of the New Act on Special Measures Concerning Taxation apply to a transfer, made by an individual on or after the date specified in Article 1, item (x) of the Supplementary Provisions, of land within an area prescribed in for which the certification under that item was given on or after that date, and the provisions then in force continue to govern a transfer, made by an individual before that date, of land within an area prescribed in of the Former Act on Special Measures Concerning Taxation for which the certification under was given before that date.

の規定は、個人が附則第一条第十号に定める日以後にの認定がされた同号に規定する地域内の土地の同日以後に行う譲渡について適用し、個人が同日前にの認定がされたに規定する地域内の土地の同日前に行った譲渡については、なお従前の例による。

The provisions of Article 36-2 of the New Act on Special Measures Concerning Taxation apply to a transfer of transferred assets prescribed in made by an individual on or after January 1, 2010, and the provisions then in force continue to govern a transfer of transferred assets prescribed in of the Former Act on Special Measures Concerning Taxation made by an individual before that date.

の規定は、個人が平成二十二年一月一日以後に行うに規定する譲渡資産の譲渡について適用し、個人が同日前に行った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。

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