Supplementary Provisions, Article 19Application of Provisions on Special Provisions for Taxation of Prefectural Inhabitant Tax and Municipal Inhabitant Tax on Short-Term Capital Gains
第十九条（短期譲渡所得に係る道府県民税及び市町村民税の課税の特例に関する規定の適用）
The provisions of Article 35, paragraph (1) of the Supplementary Provisions of the New Act (limited to the part relating to capital gains prescribed in Article 32, paragraph (1) of the Act on Special Measures Concerning Taxation that arise from a transfer prescribed in paragraph (2) of that Article) apply where a transfer prescribed in Article 32, paragraph (2) of the Act on Special Measures Concerning Taxation is made on or after the Effective Date.
新法附則第三十五条第一項（租税特別措置法第三十二条第二項に規定する譲渡に係る同条第一項に規定する譲渡所得に関する部分に限る。）の規定は、施行日以後に租税特別措置法第三十二条第二項に規定する譲渡をする場合について適用する。
the New Actmachine translation
「新法」
This Act as amended by Act No. 19 of 1974.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
1 April 1974, which the supplementary provisions (附則) of Act No. 19 of 1974 call the effective date (施行日).
Short name set inSupplementary Provisions, Article 2, paragraph (3)