Supplementary Provisions, Article 11Transitional Measures Concerning Special Provisions on Taxation Where Salary Income Earners, etc. Acquire Housing, etc. by Transfer
第十一条(給与所得者等が住宅等の譲渡を受けた場合の課税の特例に関する経過措置)
With regard to economic benefits in the case where a salary income earner, etc. prescribed in Article 29, paragraph (1) of the Former Act acquired by transfer, by December 31, 1980, housing, etc. prescribed in that paragraph held by an employer prescribed in that paragraph, for consideration at a low price on the basis of the earner's status as an employee, the provisions then in force continue to govern.
旧法第二十九条第一項に規定する給与所得者等が、昭和五十五年十二月三十一日までに、同項に規定する使用者の有する同項に規定する住宅等を使用人である地位に基づき低い価額の対価により譲り受けた場合における経済的利益については、なお従前の例による。