Supplementary Provisions, Article 77Transitional Measures Concerning Special Provisions on Taxation on Capital Gains, etc. Pertaining to Shares, etc.
第七十七条（株式等に係る譲渡所得等の課税の特例に関する経過措置）
The provisions of Article 37-10, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to a transfer of shares, etc. prescribed in that paragraph that an individual makes on or after January 1, 2004, and the provisions then in force continue to govern a transfer of shares, etc. prescribed in Article 37-10, paragraph (3) of the Former Act on Special Measures Concerning Taxation that an individual made before that date.
新租税特別措置法第三十七条の十第三項の規定は、個人が平成十六年一月一日以後に行う同項に規定する株式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三十七条の十第三項に規定する株式等の譲渡については、なお従前の例による。
The provisions of Article 37-10, paragraph (5) of the New Act on Special Measures Concerning Taxation apply to the termination or partial cancellation, on or after January 1, 2004, of a securities investment trust for shares and similar interests, etc. prescribed in that paragraph, and the provisions then in force continue to govern the termination or partial cancellation, before that date, of a privately placed securities investment trust, etc. prescribed in Article 37-10, paragraph (5) of the Former Act on Special Measures Concerning Taxation.
新租税特別措置法第三十七条の十第五項の規定は、平成十六年一月一日以後の同項に規定する株式等証券投資信託等の終了又は一部の解約について適用し、同日前の旧租税特別措置法第三十七条の十第五項に規定する私募証券投資信託等の終了又は一部の解約については、なお従前の例による。
The provisions then in force continue to govern the deduction under the provisions of Article 37-10, paragraph (6) of the Former Act on Special Measures Concerning Taxation with regard to a person who died before the Effective Date, a person who, before the Effective Date, filed a return under the provisions of Article 127 of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 of that Act) for income tax for 2003, and a person who, before the Effective Date, received a determination under the provisions of Article 25 of the Act on General Rules for National Taxes for income tax for that year.
施行日前に死亡した者、施行日前に平成十五年分の所得税につき所得税法第百二十七条（同法第百六十六条において準用する場合を含む。）の規定による申告書を提出した者及び施行日前に同年分の所得税につき国税通則法第二十五条の規定による決定を受けた者に係る旧租税特別措置法第三十七条の十第六項の規定による控除については、なお従前の例による。