第一項
Supplementary Provisions, Article 11, paragraph (1)
新所得税法第五十七条の四第一項の規定は、個人が平成十九年五月一日以後に行う同項に規定する株式交換による同項に規定する旧株の譲渡について適用し、個人が同日前に行った旧所得税法第五十七条の四第一項に規定する株式交換による同項に規定する旧株の譲渡については、なお従前の例による。
The provisions of Article 57-4, paragraph (1) of the New Income Tax Act apply to transfers of old shares prescribed in that paragraph through share exchanges prescribed in that paragraph that an individual conducts on or after May 1, 2007, and the provisions then in force continue to govern transfers of old shares prescribed in Article 57-4, paragraph (1) of the Former Income Tax Act through share exchanges prescribed in that paragraph that an individual conducted before that date.