1 article
Supplementary Provisions, Article 8Transitional Measures Concerning Special Provisions on Taxation on Capital Gains of Individuals
第八条（個人の譲渡所得の課税の特例に関する経過措置）
The provisions of Article 32, paragraph (2) of the New Act apply in the case where a transfer of shares prescribed in that paragraph is carried out on or after April 1, 1974.
新法第三十二条第二項の規定は、昭和四十九年四月一日以後に同項に規定する株式の譲渡をする場合について適用する。
With regard to income tax in the case where an individual carried out an exchange falling under the provisions of Article 39, paragraph (1) of the Former Act before the Effective Date, the provisions then in force continue to govern.
個人が施行日前に旧法第三十九条第一項の規定に該当する交換をした場合における所得税については、なお従前の例による。
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.