Supplementary Provisions, Article 64Transitional Measures Concerning Special Provisions on Taxation on Income from the Transfer of Securities
第六十四条(有価証券の譲渡による所得の課税の特例に関する経過措置)
The provisions then in force continue to govern income from a transfer, made before April 1, 1989, of public and corporate bonds prescribed in Article 37-10, paragraph (1), item (i) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 10 (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation") or national government bonds prescribed in item (ii) of that paragraph.
昭和六十四年四月一日前に行われた第十条の規定による改正前の租税特別措置法(以下「旧租税特別措置法」という。)第三十七条の十第一項第一号に規定する公社債又は同項第二号に規定する国債の譲渡による所得については、なお従前の例による。