Supplementary Provisions, Article 8Transitional Measures Concerning Special Provisions on Taxation on Capital Gains of Individuals
第八条（個人の譲渡所得の課税の特例に関する経過措置）
The provisions of item (xv) of the table in Article 37, paragraph (1) of the New Act apply to income tax on the transfer of assets listed in the left-hand column of that item that an individual makes on or after the Effective Date.
新法第三十七条第一項の表の第十五号の規定は、個人が施行日以後に行う同号の上欄に掲げる資産の譲渡に係る所得税について適用する。
The provisions of Article 37-5 of the New Act apply to the 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 the 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。