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 37, paragraph (1) of the New Act apply in the case where a transfer of assets prescribed in that paragraph is carried out on or after the Effective Date, and in the case where a transfer of assets prescribed in Article 37, paragraph (1) of the Former Act was carried out before that date, the provisions then in force continue to govern.
新法第三十七条第一項の規定は、施行日以後に同項に規定する資産の譲渡をする場合について適用し、同日前に旧法第三十七条第一項に規定する資産の譲渡をした場合については、なお従前の例による。
The provisions of Article 40 of the New Act apply to a gift or bequest of property prescribed in paragraph (1) of that Article that is made on or after the Effective Date, and with regard to such a gift or bequest made before that date, the provisions then in force continue to govern.
新法第四十条の規定は、施行日以後にされる同条第一項に規定する財産の贈与又は遺贈について適用し、同日前にされた当該贈与又は遺贈については、なお従前の例による。