Supplementary Provisions, Article 82Transitional Measures Concerning Special Provisions on Taxation on Income from the Transfer, etc. of Public and Corporate Bonds, etc.
第八十二条（公社債等の譲渡等による所得の課税の特例に関する経過措置）
The provisions of Article 37-15, paragraph (1), item (i) and paragraph (2), item (i) of the New Act on Special Measures Concerning Taxation apply to a transfer of public and corporate bonds, etc. prescribed in those provisions that is made on or after January 1, 2004, and the provisions then in force continue to govern a transfer of public and corporate bonds, etc. prescribed in Article 37-15, paragraph (1), item (i) and paragraph (2), item (i) of the Former Act on Special Measures Concerning Taxation that was made before that date.
新租税特別措置法第三十七条の十五第一項第一号及び第二項第一号の規定は、平成十六年一月一日以後に行われるこれらの規定に規定する公社債等の譲渡について適用し、同日前に行われた旧租税特別措置法第三十七条の十五第一項第一号及び第二項第一号に規定する公社債等の譲渡については、なお従前の例による。
The provisions of Article 37-15, paragraph (1), item (ii) and paragraph (2), item (ii) of the New Act on Special Measures Concerning Taxation apply to the termination or partial cancellation, on or after January 1, 2004, of a bond investment trust, etc. prescribed in those provisions, and the provisions then in force continue to govern the termination or partial cancellation, before that date, of a publicly offered securities investment trust, etc. prescribed in Article 37-15, paragraph (1), item (ii) and paragraph (2), item (ii) of the Former Act on Special Measures Concerning Taxation.
新租税特別措置法第三十七条の十五第一項第二号及び第二項第二号の規定は、平成十六年一月一日以後のこれらの規定に規定する公社債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十五第一項第二号及び第二項第二号に規定する公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 a transfer of investment units of a specified investment corporation prescribed in Article 37-15, paragraph (1), item (iii) and paragraph (2), item (iii) of the Former Act on Special Measures Concerning Taxation that was made before January 1, 2004.
平成十六年一月一日前に行われた旧租税特別措置法第三十七条の十五第一項第三号及び第二項第三号に規定する特定の投資法人の投資口の譲渡については、なお従前の例による。
The provisions then in force continue to govern an amount delivered to a person holding investment units of a specified investment corporation prescribed in Article 37-15, paragraph (1), item (iv) and paragraph (2), item (iv) of the Former Act on Special Measures Concerning Taxation by reason of an event prescribed in any of the items of Article 37-10, paragraph (4) of the Former Act on Special Measures Concerning Taxation that occurred before January 1, 2004.
平成十六年一月一日前に生じた旧租税特別措置法第三十七条の十第四項各号に規定する事由により旧租税特別措置法第三十七条の十五第一項第四号及び第二項第四号に規定する特定の投資法人の投資口を有する者に対して交付される金額については、なお従前の例による。