Supplementary Provisions, Article 10Other Transitional Provisions Concerning Individuals
第十条（個人に関するその他の経過規定）
The provisions of Articles 31 and 32 of the New Act apply to the revaluation of assets falling under those provisions where facts falling under those provisions arise on or after January 1, 1957, and the provisions then in force continue to govern the revaluation of assets falling under the provisions of Article 14 (Special Provisions on the Revalued Amount in Calculating Capital Gains, etc. in the Case of Expropriation, etc.) of the Former Act where facts falling under those provisions arose before that date.
新法第三十一条及び第三十二条の規定は、昭和三十二年一月一日以後これらの規定に該当すべき事実が生じた場合におけるその該当する資産の再評価について適用し、同日前に旧法第十四条（収用等の場合の譲渡所得等の計算上の再評価額の特例）の規定に該当する事実が生じた場合におけるその該当する資産の再評価については、なお従前の例による。
The provisions of Article 40, paragraph (2) (Tax Exemption for Capital Gains, etc. Where Property Is Donated to the State, etc.) of the New Act apply where the approval prescribed in paragraph (1) of that Article is given on or after the Effective Date.
新法第四十条第二項（国等に財産を寄附した場合の譲渡所得等の非課税）の規定は、施行日以後に同条第一項に規定する承認があつたものについて適用する。
The provisions then in force continue to govern income tax for 1956 and prior years of an individual who elected to apply the provisions of Article 5-4, paragraph (1) (Approximate Deduction from Income) of the Former Act with regard to income tax for 1956 and prior years.
昭和三十一年分以前の所得税について旧法第五条の四第一項（概算所得控除）の規定の適用を選択した個人の同年分以前の所得税については、なお従前の例による。
The provisions of Article 13 (Deferred Payment of the Former Revaluation Tax on Assets with a Long Useful Life) of the Former Act remain in force with respect to the payment of revaluation tax on the former revaluation difference of depreciable assets prescribed in that Article of an individual.
旧法第十三条（長期の耐用年数の資産に関する旧再評価税の延納）の規定は、個人の同条に規定する減価償却資産の旧再評価差額に係る再評価税の納付については、なおその効力を有する。
With regard to standing timber, or land on which standing timber stands, acquired through an exchange to which the provisions of Article 20-2, paragraph (1) (Special Provisions on the Calculation of Timber Income from Forested Land Exchanged for National Forest Land) of the Former Act applied, the provisions of paragraph (2) of that Article remain in force.
旧法第二十条の二第一項（国有林野と交換した山林の山林所得の計算の特例）の規定の適用を受けた交換により取得した立木又は立木の存する土地については、同条第二項の規定は、なおその効力を有する。