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Supplementary Provisions, Article 62Transitional Measures Concerning Special Provisions on the Acquisition Cost of Listed Shares, etc. Acquired on or before September 30, 2001

第六十二条(平成十三年九月三十日以前に取得した上場株式等の取得費の特例に関する経過措置)

With regard to capital gains from the transfer of listed shares, etc. in the case where an individual made a transfer of listed shares, etc. prescribed in of the Former Act on Special Measures Concerning Taxation before January 1, 2011, the provisions then in force continue to govern.

個人が平成二十三年一月一日前にに規定する上場株式等の譲渡をした場合における当該上場株式等の譲渡による譲渡所得については、なお従前の例による。

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