Supplementary Provisions, Article 151Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Act on Special Measures Concerning Taxation
第百五十一条（租税特別措置法の一部を改正する法律の一部改正に伴う経過措置）
The provisions of Article 36, paragraph (5) (limited to the part concerning item (i)) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation as amended by the provisions of Article 16 apply in the case where a superficies right referred to in Article 269-2, paragraph (1) of the Civil Code is created on or after the Effective Date, and the provisions then in force continue to govern the case where a superficies right referred to in that paragraph was created before the Effective Date.
第十六条の規定による改正後の租税特別措置法の一部を改正する法律附則第三十六条第五項（第一号に係る部分に限る。）の規定は、施行日以後に民法第二百六十九条の二第一項の地上権の設定をする場合について適用し、施行日前に同項の地上権の設定をした場合については、なお従前の例による。