Supplementary Provisions, Article 6Transitional Measures Concerning Special Provisions on Taxation on Capital Gains, etc. of Individuals
第六条（個人の譲渡所得等の課税の特例に関する経過措置）
The provisions of Article 34-2, paragraph (2), item (iii) of the New Act apply to a transfer of land, etc. prescribed in paragraph (1) of that Article that an individual makes on or after the Effective Date, and the provisions then in force continue to govern a transfer of land, etc. prescribed in Article 34-2, paragraph (1) of the Former Act that an individual made before the Effective Date.
新法第三十四条の二第二項第三号の規定は、個人が施行日以後に行う同条第一項に規定する土地等の譲渡について適用し、個人が施行日前に行つた旧法第三十四条の二第一項に規定する土地等の譲渡については、なお従前の例による。
The provisions of Article 37-5 of the New Act apply to a transfer of assets falling under transferred assets prescribed in paragraph (1) of that Article that an individual makes on or after the Effective Date, and the provisions then in force continue to govern a transfer of assets falling under transferred assets prescribed in Article 37-5, paragraph (1) of the Former Act that an individual made before the Effective Date.
新法第三十七条の五の規定は、個人が施行日以後に行う同条第一項に規定する譲渡資産に該当する資産の譲渡について適用し、個人が施行日前に行つた旧法第三十七条の五第一項に規定する譲渡資産に該当する資産の譲渡については、なお従前の例による。
The provisions of Articles 37-7 through 37-9 of the New Act apply to an exchange or transfer prescribed in Article 37-7, paragraph (1) of the New Act of land, etc. prescribed in that paragraph that an individual makes on or after the Effective Date.
新法第三十七条の七から第三十七条の九までの規定は、個人が施行日以後に行う新法第三十七条の七第一項に規定する土地等の同項に規定する交換又は譲渡について適用する。