Supplementary Provisions, Article 12Transitional Measures Concerning Special Provisions on Taxation on Capital Gains of Individuals
第十二条（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) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (ix)) apply to transfers that fall under the category of transfers for a superior residential area, etc. prescribed in paragraph (1) of that Article made by an individual on or after the Effective Date, and the provisions then in force continue to govern transfers that fall under the category of transfers for a superior residential area, etc. prescribed in Article 31-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation made by an individual before the Effective Date.
新租税特別措置法第三十一条の二第二項（第九号に係る部分に限る。）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し、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は、なお従前の例による。
The provisions of Article 34-2, paragraph (2) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (iii)) apply to transfers of land, etc. prescribed in paragraph (1) of that Article made by an individual on or after January 1, 2012, and the provisions then in force continue to govern transfers of land, etc. prescribed in Article 34-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation made by an individual before that date.
新租税特別措置法第三十四条の二第二項（第三号に係る部分に限る。）の規定は、個人が平成二十四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 of Article 36-2 of the New Act on Special Measures Concerning Taxation apply to transfers of transferred assets prescribed in paragraph (1) of that Article made by an individual on or after January 1, 2012, and the provisions then in force continue to govern transfers of transferred assets prescribed in Article 36-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation made by an individual before that date.
新租税特別措置法第三十六条の二の規定は、個人が平成二十四年一月一日以後に行う同条第一項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旧租税特別措置法第三十六条の二第一項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。
The provisions of Article 37 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to the right-hand column of item (ix) of the table in paragraph (1)) apply to a transfer in the case where an individual transfers assets listed in the left-hand column of that item on or after January 1, 2012 and that individual acquires assets listed in the right-hand column of that item on or after that date, and the provisions then in force continue to govern transfers in the case where an individual transferred assets listed in the left-hand column of item (ix) of the table in Article 37, paragraph (1) of the Former Act on Special Measures Concerning Taxation before that date and in the case where an individual transfers assets listed in that column on or after that date and that individual acquired assets listed in the right-hand column of that item before that date.
新租税特別措置法第三十七条（第一項の表の第九号の下欄に係る部分に限る。）の規定は、個人が平成二十四年一月一日以後に同号の上欄に掲げる資産の譲渡をし、かつ、当該個人が同日以後に同号の下欄に掲げる資産の取得をする場合における当該譲渡について適用し、個人が同日前に旧租税特別措置法第三十七条第一項の表の第九号の上欄に掲げる資産の譲渡をした場合及び個人が同日以後に同欄に掲げる資産の譲渡をし、かつ、当該個人が同日前に同号の下欄に掲げる資産の取得をした場合におけるこれらの譲渡については、なお従前の例による。