1 article
Supplementary Provisions, Article 7Transitional Measures Concerning Special Provisions on Taxation on Capital Gains of Individuals
第七条（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 an individual transfers assets prescribed in that paragraph on or after the Effective Date, and in the case where an individual transferred assets prescribed in Article 37, paragraph (1) of the Former Act before the Effective Date, the provisions then in force continue to govern.
新法第三十七条第一項の規定は、個人が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、個人が施行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。
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.