Supplementary Provisions, Article 10Transitional Measures Concerning Special Provisions on Taxation on Long-Term Capital Gains in the Case of Replacement of Residential Property, etc.
第十条（居住用財産の買換えの場合等の長期譲渡所得の課税の特例に関する経過措置）
With regard to the application of the provisions of Article 36-2, paragraph (1) of the New Act (including as applied mutatis mutandis pursuant to paragraph (2) of that Article) to income tax for 1982, the phrase "January 1 of the year preceding the year that includes the date of that transfer" in paragraph (1) of that Article is deemed to be replaced with "January 1 of the year that includes the date of that transfer".
昭和五十七年分の所得税に係る新法第三十六条の二第一項（同条第二項において準用する場合を含む。）の規定の適用については、同条第一項中「当該譲渡の日の属する年の前年一月一日」とあるのは、「当該譲渡の日の属する年の一月一日」とする。