Supplementary Provisions, Article 25Transitional Measures Concerning Special Provisions on Taxation on Shares Issued by Specified Small and Medium-Sized Companies
第二十五条（特定中小会社が発行した株式に係る課税の特例に関する経過措置）
The provisions of Article 37-13 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1), item (i)) and the provisions of Articles 37-13-2 and 37-13-3 of the New Act on Special Measures Concerning Taxation pertaining to that item apply to specified shares specified in item (i) of that paragraph that an individual acquires through payment on or after the date specified in Article 1, item (xix) of the Supplementary Provisions, and the provisions then in force continue to govern specified shares specified in Article 37-13, paragraph (1), item (i) of the Former Act on Special Measures Concerning Taxation that an individual acquired through payment before that date.
新租税特別措置法第三十七条の十三（第一項第一号に係る部分に限る。）並びに同号に係る新租税特別措置法第三十七条の十三の二及び第三十七条の十三の三の規定は、個人が附則第一条第十九号に定める日以後に払込みにより取得をする同項第一号に定める特定株式について適用し、個人が同日前に払込みにより取得をした旧租税特別措置法第三十七条の十三第一項第一号に定める特定株式については、なお従前の例による。
The provisions of Article 37-13 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1), item (iv)) and the provisions of Articles 37-13-2 and 37-13-3 of the New Act on Special Measures Concerning Taxation pertaining to that item apply to specified shares specified in that item that an individual acquires through payment on or after the Effective Date.
新租税特別措置法第三十七条の十三（第一項第四号に係る部分に限る。）並びに同号に係る新租税特別措置法第三十七条の十三の二及び第三十七条の十三の三の規定は、個人が施行日以後に払込みにより取得をする同号に定める特定株式について適用する。