Supplementary Provisions, Article 8Other Transitional Provisions Concerning Individuals
第八条（個人に関するその他の経過規定）
The provisions of Article 31 of the New Act (including as applied mutatis mutandis pursuant to Article 32, paragraph (2) of that Act) and Article 33-2, paragraph (2) of the New Act apply to income tax on the transfer (including extinction; the same applies hereinafter in this paragraph) of assets prescribed in those provisions by an individual who has come to fall under the provisions of Article 31, paragraph (1) or Article 32, paragraph (1) of the New Act on or after January 1, 1961, and the provisions then in force continue to govern income tax on the transfer of assets prescribed in those provisions by an individual who came to fall under the provisions of Article 31, paragraph (1) or Article 32, paragraph (1) of the Former Act before that date.
新法第三十一条（同法第三十二条第二項において準用する場合を含む。）及び第三十三条の二第二項の規定は、昭和三十六年一月一日以後に新法第三十一条第一項又は第三十二条第一項の規定に該当することとなつた個人のこれらの規定に規定する資産の譲渡（消滅を含む。以下この項において同じ。）に係る所得税について適用し、同日前に旧法第三十一条第一項又は第三十二条第一項の規定に該当することとなつた個人のこれらの規定に規定する資産の譲渡に係る所得税については、なお従前の例による。
The provisions of Article 33-2, paragraph (3) of the New Act apply to the amount of interest tax on the amount of income tax payable by a person prescribed in paragraph (1) of that Article where any of the cases listed in the items of that paragraph has arisen on or after the Effective Date.
新法第三十三条の二第三項の規定は、施行日以後に同条第一項各号に掲げる場合に該当することとなつた場合における同項に規定する者の納付すべき所得税額に係る利子税額について適用する。
The provisions of Article 41-7 of the New Act apply to a nonresident prescribed in paragraph (1) of that Article who comes to have a residence in the area where the Income Tax Act is in force on or after the Effective Date.
新法第四十一条の七の規定は、施行日以後に所得税法の施行地に居所を有することとなる同条第一項に規定する非居住者について適用する。