Supplementary Provisions, Article 23Transitional Measures Concerning Special Provisions, etc. on Taxation on Capital Gains, etc. from Shares, etc. in the Case of Transfer of Listed Shares, etc.
第二十三条（上場株式等を譲渡した場合の株式等に係る譲渡所得等の課税の特例等に関する経過措置）
The provisions of Article 37-11 (limited to the part pertaining to paragraph (1), item (iii)), Article 37-11-3 (excluding the part pertaining to paragraph (8)), Article 37-11-4, Article 37-11-5 and Article 37-12-2 of the New Act on Special Measures Concerning Taxation apply to a transfer of listed shares, etc. prescribed in Article 37-11, paragraph (1) of the New Act on Special Measures Concerning Taxation that an individual makes on or after October 1, 2005, and the provisions then in force continue to govern a transfer of listed shares, etc. prescribed in Article 37-11, paragraph (1) 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十一（第一項第三号に係る部分に限る。）、第三十七条の十一の三（第八項に係る部分を除く。）、第三十七条の十一の四、第三十七条の十一の五及び第三十七条の十二の二の規定は、個人が平成十七年十月一日以後に行う新租税特別措置法第三十七条の十一第一項に規定する上場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十一第一項に規定する上場株式等の譲渡については、なお従前の例による。