Supplementary Provisions, Article 11Transitional Measures Concerning Special Provisions on Taxation on Capital Gains of Individuals
第十一条（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 33, paragraph (3), item (ii) of the New Act on Special Measures Concerning Taxation apply to compensation that an individual acquires in connection with a disposition referred to in that item that is made on or after the Effective Date.
新租税特別措置法第三十三条第三項第二号の規定は、施行日以後にされる同号の処分に伴い個人が取得する補償金について適用する。
The provisions of Article 33-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to transfers of land, etc. prescribed in that paragraph that an individual makes on or after January 1, 2001, and with regard to transfers of land, etc. prescribed in Article 33-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made before that date, the provisions then in force continue to govern.
新租税特別措置法第三十三条の三第一項の規定は、個人が平成十三年一月一日以後に行う同項に規定する土地等の譲渡について適用し、個人が同日前に行った旧租税特別措置法第三十三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 34-2, paragraph (2), item (xxi) of the New Act on Special Measures Concerning Taxation apply to transfers of land, etc. prescribed in paragraph (1) of that Article that an individual makes on or after January 1, 2001.
新租税特別措置法第三十四条の二第二項第二十一号の規定は、個人が平成十三年一月一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する。
The provisions of Article 37 of the New Act on Special Measures Concerning Taxation (limited to the part concerning items (iv) and (ix) of the table in paragraph (1) of that Article) apply to transfers of assets listed in the left-hand column of items (iv) and (ix) of that table that an individual makes on or after the Effective Date, and with regard to transfers of assets listed in the left-hand column of items (iv) and (ix) of the table in Article 37, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made before the Effective Date, the provisions then in force continue to govern.
新租税特別措置法第三十七条（同条第一項の表の第四号及び第九号に係る部分に限る。）の規定は、個人が施行日以後に行う同表の第四号及び第九号の上欄に掲げる資産の譲渡について適用し、個人が施行日前に行った旧租税特別措置法第三十七条第一項の表の第四号及び第九号の上欄に掲げる資産の譲渡については、なお従前の例による。
With regard to transfers of assets listed in the left-hand column of items (xi) and (xx) of the table in Article 37, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made before the Effective Date, the provisions then in force continue to govern.
個人が施行日前に行った旧租税特別措置法第三十七条第一項の表の第十一号及び第二十号の上欄に掲げる資産の譲渡については、なお従前の例による。