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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 prior to the amendment by the provisions of (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation") or national government bonds prescribed in .

昭和六十四年四月一日前に行われた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。)に規定する公社債又は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。

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