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Supplementary Provisions, Article 10Transitional Provisions Concerning Capital Gains

第十条(譲渡所得に関する経過規定)

The provisions of , , (excluding ), , Article 38-2 and Article 38-12 of the New Act (meaning the New Act after the enforcement of the amending provisions prescribed in the proviso to Article 1 of the Supplementary Provisions; the same applies in the following paragraph and in ) apply to income tax on transfers of assets falling under those provisions carried out on or after the day on which the Act Partially Amending the Expropriation of Land Act comes into effect (hereinafter referred to as the "Effective Date of the Expropriation of Land Act Amendment") (including acts deemed to be transfers by expropriation, etc. under the provisions of Article 31, paragraph (3) of the New Act and other acts that are included in transfers under those provisions; the same applies in the following paragraph), and with regard to income tax on such transfers of assets carried out before that date, the provisions then in force continue to govern.

新法(附則第一条ただし書に規定する改正規定の施行後のものをいう。以下次項まで及びにおいて同じ。)、、(を除く。)、、及びの規定は、土地収用法の一部を改正する法律の施行の日(以下「収用法施行日」という。)以後に行なわれたこれらの規定に該当する資産の譲渡(の規定により収用等による譲渡があつたものとされる行為その他これらの規定において譲渡に含まれるものとされる行為を含む。以下次項までにおいて同じ。)に係る所得税について適用し、同日前に行なわれた当該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 34 of the New Act apply to substitute assets, etc. prescribed in Article 34, paragraph (1) of the New Act relating to assets transferred on or after the Effective Date of the Expropriation of Land Act Amendment to which the provisions of Article 31 or Article 32 of the New Act have been applied, and with regard to such substitute assets, etc. relating to assets transferred before that date to which the provisions of or of the Former Act were applied, the provisions then in force continue to govern.

の規定は、収用法施行日以後に譲渡した資産で又はの規定の適用を受けたものに係るに規定する代替資産等について適用し、同日前に譲渡した資産で又はの規定の適用を受けたものに係る当該代替資産等については、なお従前の例による。

The provisions of Article 33, paragraph (4) of the New Act apply to interest tax prescribed in that is to be paid on or after the Effective Date, and with regard to such interest tax that was to be paid before that date, the provisions then in force continue to govern.

の規定は、施行日以後に納付すべきに規定する利子税について適用し、同日前に納付すべき当該利子税については、なお従前の例による。

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