Supplementary Provisions, Article 75Transitional Measures Concerning Tax Exemption for Capital Gains, etc. Where Property Is Donated to the State, etc.
第七十五条（国等に対して財産を寄附した場合の譲渡所得等の非課税に関する経過措置）
The provisions of Article 40, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to gifts or bequests of property prescribed in the second sentence of paragraph (1) of that Article that are made on or after the Effective Date, and the provisions then in force continue to govern gifts or bequests of property prescribed in the second sentence of Article 40, paragraph (1) of the Former Act on Special Measures Concerning Taxation that were made before the Effective Date.
新租税特別措置法第四十条第三項の規定は、施行日以後にされる同条第一項後段に規定する財産の贈与又は遺贈について適用し、施行日前にされた旧租税特別措置法第四十条第一項後段に規定する財産の贈与又は遺贈については、なお従前の例による。
The provisions of Article 40, paragraph (5) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (ii)) apply to transfers of property prescribed in that item that are made on or after the Effective Date, and the provisions then in force continue to govern transfers of property prescribed in Article 40, paragraph (5) of the Former Act on Special Measures Concerning Taxation that were made before the Effective Date.
新租税特別措置法第四十条第五項（第二号に係る部分に限る。）の規定は、施行日以後にされる同号に規定する財産の譲渡について適用し、施行日前にされた旧租税特別措置法第四十条第五項に規定する財産の譲渡については、なお従前の例による。