Supplementary Provisions, Article 9Transitional Measures Concerning Special Provisions on Taxation on Capital Gains of Individuals
第九条（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 31-2, paragraph (2), item (i) of the New Act apply to a transfer that falls under a transfer for a superior residential area, etc. prescribed in paragraph (1) of that Article and that an individual makes on or after the Effective Date, and with regard to a transfer that falls under a transfer for a superior residential area, etc. prescribed in Article 31-2, paragraph (1) of the Former Act and that an individual made before the Effective Date, the provisions then in force continue to govern.
新法第三十一条の二第二項第一号の規定は、個人が施行日以後に行う同条第一項に規定する優良住宅地等のための譲渡に該当する譲渡について適用し、個人が施行日前に行った旧法第三十一条の二第一項に規定する優良住宅地等のための譲渡に該当する譲渡については、なお従前の例による。
The provisions of Article 34-3, paragraph (2), items (iv) and (v) 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 with regard to a transfer of land, etc. prescribed in Article 34-3, paragraph (1) of the Former Act that an individual made before the Effective Date, the provisions then in force continue to govern.
新法第三十四条の三第二項第四号及び第五号の規定は、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った旧法第三十四条の三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, paragraph (1) and Article 37-3, paragraph (2), item (i) of the New Act apply to a transfer of assets listed in the left-hand column of item (xv) of the table in Article 37, paragraph (1) of the New Act that an individual makes on or after the Effective Date.
新法第三十七条第一項及び第三十七条の三第二項第一号の規定は、個人が施行日以後に行う新法第三十七条第一項の表の第十五号の上欄に掲げる資産の譲渡について適用する。