1 article
Supplementary Provisions, Article 10Transitional Measures Concerning Special Provisions on Taxation on Capital Gains of Individuals
第十条（個人の譲渡所得の課税の特例に関する経過措置）
The provisions of Article 34-2, paragraph (2), item (iii) of the New Act apply to the transfer of land, etc. prescribed in paragraph (1) of that Article that an individual makes on or after the Effective Date, and with regard to the transfer of land, etc. prescribed in Article 34-2, paragraph (1) of the Former Act that an individual made before the Effective Date, the provisions then in force continue to govern.
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。
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.