Supplementary Provisions, Article 13Transitional Measures Concerning Special Provisions on Taxation on Income from the Transfer of Securities
第十三条（有価証券の譲渡による所得の課税の特例に関する経過措置）
The provisions of Article 37-5 of the New Act apply to income from a transfer of shares or capital contributions prescribed in paragraph (1), item (i) of that Article, or from a sale and purchase of shares prescribed in item (ii) of that paragraph, that is carried out on or after the Effective Date, in the case where income from a transfer of shares or capital contributions prescribed in item (i) of that paragraph or from a sale and purchase of shares prescribed in item (ii) of that paragraph carried out on or after the Effective Date falls under the income listed in item (i) or (ii) of that paragraph, and with regard to income from a transfer of shares or capital contributions prescribed in item (i) of that paragraph or from a sale and purchase of shares prescribed in item (ii) of that paragraph carried out before the Effective Date, the provisions then in force continue to govern.
新法第三十七条の五の規定は、施行日以後に行われる同条第一項第一号に規定する株式若しくは出資の譲渡又は同項第二号に規定する株式の売買に係る所得が同項第一号又は第二号に掲げる所得に該当する場合の施行日以後に行われる同項第一号に規定する株式若しくは出資の譲渡又は同項第二号に規定する株式の売買に係る所得について適用し、施行日前に行われた同項第一号に規定する株式若しくは出資の譲渡又は同項第二号に規定する株式の売買に係る所得については、なお従前の例による。