Supplementary Provisions, Article 81Transitional Measures Concerning Special Provisions on Taxation on Capital Gains, etc. Pertaining to Shares Issued by Specified Small and Medium-Sized Companies
第八十一条（特定中小会社が発行した株式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 37-13-3 of the New Act on Special Measures Concerning Taxation apply to a transfer of specified shares of a specified small and medium-sized company prescribed in paragraph (1) of that Article that an individual makes on or after the Effective Date, and the provisions then in force continue to govern a transfer of specified shares of a specified small and medium-sized company prescribed in Article 37-13, paragraph (8) of the Former Act on Special Measures Concerning Taxation that an individual made before the Effective Date.
新租税特別措置法第三十七条の十三の三の規定は、個人が施行日以後に行う同条第一項に規定する特定中小会社の特定株式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の十三第八項に規定する特定中小会社の特定株式の譲渡については、なお従前の例による。