第二項
Supplementary Provisions, Article 20, paragraph (2)
新所得税法第二百二十四条の三第一項の規定は、施行日以後に行われる同条第二項に規定する株式等の譲渡について適用し、施行日前に行われた旧所得税法第二百二十四条の三第二項に規定する株式等の譲渡については、なお従前の例による。
The provisions of Article 224-3, paragraph (1) of the new Income Tax Act apply to a transfer of shares or similar interests prescribed in paragraph (2) of that Article that is made on or after the effective date, and the provisions then in force continue to govern a transfer of shares or similar interests prescribed in Article 224-3, paragraph (2) of the former Income Tax Act that was made before the effective date.