Supplementary Provisions, Article 89Transitional Measures Concerning Special Provisions on Taxation on Capital Gains of Individuals
第八十九条（個人の譲渡所得の課税の特例に関する経過措置）
The provisions of Article 33-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to transfers of land, etc. prescribed in that paragraph that an individual makes on or after the date specified in Article 1, item (x) of the Supplementary Provisions, and the provisions then in force continue to govern transfers of land, etc. prescribed in Article 33-3, 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三十三条の三第一項の規定は、個人が附則第一条第十号に定める日以後に行う同項に規定する土地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三十三条の三第一項に規定する土地等の譲渡については、なお従前の例による。
The provisions of Article 34-2, paragraph (2), item (ix) of the New Act on Special Measures Concerning Taxation apply to transfers of land, etc. prescribed in Article 34-2, paragraph (1) of the New Act on Special Measures Concerning Taxation that an individual makes on or after the date specified in Article 1, item (x) of the Supplementary Provisions, and the provisions then in force continue to govern transfers of land, etc. prescribed in Article 34-2, 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三十四条の二第二項第九号の規定は、個人が附則第一条第十号に定める日以後に行う新租税特別措置法第三十四条の二第一項に規定する土地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三十四条の二第一項に規定する土地等の譲渡については、なお従前の例による。
The provisions then in force continue to govern the case where land, etc. prescribed in Article 34-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation held by an individual was purchased before the Effective Date by a corporation prescribed in paragraph (2), item (xii) of that Article in order to be used for the business referred to in that item (limited to the part pertaining to (b)).
個人の有する旧租税特別措置法第三十四条の二第一項に規定する土地等が、施行日前に同条第二項第十二号に規定する法人に同号（ロに係る部分に限る。）の事業の用に供するために買い取られた場合については、なお従前の例による。
The provisions of Article 34-2, paragraph (2), item (xii) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to (b)) apply to transfers of land, etc. prescribed in Article 34-2, paragraph (1) of the New Act on Special Measures Concerning Taxation that an individual makes on or after the date specified in Article 1, item (x) of the Supplementary Provisions, and the provisions then in force continue to govern transfers of land, etc. prescribed in Article 34-2, 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三十四条の二第二項第十二号（ロに係る部分に限る。）の規定は、個人が附則第一条第十号に定める日以後に行う新租税特別措置法第三十四条の二第一項に規定する土地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三十四条の二第一項に規定する土地等の譲渡については、なお従前の例による。
The provisions of Article 34-2, paragraph (2), item (xiii) of the New Act on Special Measures Concerning Taxation apply to transfers of land, etc. 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 transfers of land, etc. prescribed in Article 34-2, paragraph (1) 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三十四条の二第二項第十三号の規定は、個人が施行日以後に行う同条第一項に規定する土地等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三十四条の二第一項に規定する土地等の譲渡については、なお従前の例による。
The provisions of Article 34-2, paragraph (2), item (xix) of the New Act on Special Measures Concerning Taxation apply to transfers of land, etc. prescribed in Article 34-2, paragraph (1) of the New Act on Special Measures Concerning Taxation that an individual makes on or after the date specified in Article 1, item (x) of the Supplementary Provisions, and the provisions then in force continue to govern transfers of land, etc. prescribed in Article 34-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made before that date and transfers, made on or after that date, of the portion of that land, etc. that corresponds to reserved land prescribed in Article 7, paragraph (1) of the Act on the Integrated Promotion of the Improvement of Urban Areas and the Revitalization of Commerce, etc. in City Centers (Act No. 92 of 1998) prior to the amendment by the provisions of Article 1 of the Act Partially Amending the Act on the Integrated Promotion of the Improvement of Urban Areas and the Revitalization of Commerce, etc. in City Centers, and Other Matters, pertaining to the special provisions on reserved land that the provisions then in force continue to govern pursuant to the provisions of Article 3 of the Supplementary Provisions of that Act.
新租税特別措置法第三十四条の二第二項第十九号の規定は、個人が附則第一条第十号に定める日以後に行う新租税特別措置法第三十四条の二第一項に規定する土地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三十四条の二第一項に規定する土地等の譲渡及び当該土地等のうち中心市街地における市街地の整備改善及び商業等の活性化の一体的推進に関する法律の一部を改正する等の法律附則第三条の規定によりなお従前の例によることとされる保留地の特例に係る同法第一条の規定による改正前の中心市街地における市街地の整備改善及び商業等の活性化の一体的推進に関する法律（平成十年法律第九十二号）第七条第一項に規定する保留地に対応する部分の同日以後に行う譲渡については、なお従前の例による。
The provisions of Article 37 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to the left-hand column of item (ix) of the table in paragraph (1)) apply to transfers of assets listed in that column that an individual makes on or after the Effective Date, and the provisions then in force continue to govern transfers of assets listed in the left-hand column of item (ix) of the table in Article 37, paragraph (1) 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（第一項の表の第九号の上欄に係る部分に限る。）の規定は、個人が施行日以後に行う同欄に掲げる資産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第一項の表の第九号の上欄に掲げる資産の譲渡については、なお従前の例による。
The provisions then in force continue to govern transfers of assets listed in the left-hand column of item (xvi) or item (xvii) of the table in Article 37, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made before the Effective Date.
個人が施行日前に行った旧租税特別措置法第三十七条第一項の表の第十六号又は第十七号の上欄に掲げる資産の譲渡については、なお従前の例による。
The provisions of Article 37 of the New Act on Special Measures Concerning Taxation (limited to the part concerning the right-hand column of item (xvii) of the table in paragraph (1)) apply to assets listed in that column that an individual acquires on or after the Effective Date, and the provisions then in force continue to govern assets listed in the right-hand column of item (xxiii) of the table in Article 37, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired before the Effective Date.
新租税特別措置法第三十七条（第一項の表の第十七号の下欄に係る部分に限る。）の規定は、個人が施行日以後に取得をする同欄に掲げる資産について適用し、個人が施行日前に取得をした旧租税特別措置法第三十七条第一項の表の第二十三号の下欄に掲げる資産については、なお従前の例による。
The provisions of Article 37-5 of the New Act on Special Measures Concerning Taxation apply to transfers of assets falling under the transferred assets prescribed in Article 37-5, paragraph (1) of the New Act on Special Measures Concerning Taxation that an individual makes on or after the date specified in Article 1, item (x) of the Supplementary Provisions, and the provisions then in force continue to govern transfers of assets falling under the transferred assets prescribed in Article 37-5, 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五の規定は、個人が附則第一条第十号に定める日以後に行う新租税特別措置法第三十七条の五第一項に規定する譲渡資産に該当する資産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五第一項に規定する譲渡資産に該当する資産の譲渡については、なお従前の例による。
The provisions of Article 37-9-4 of the New Act on Special Measures Concerning Taxation apply to exchanges of owned adjacent land, etc. prescribed in Article 37-9-4, paragraph (1) of the New Act on Special Measures Concerning Taxation that an individual makes on or after the date specified in Article 1, item (ix) of the Supplementary Provisions.
Supplementary Provisions, Article 90Transitional Measures Concerning Special Provisions on Taxation on Capital Gains, etc. from Shares, etc.
第九十条（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 (2) of the New Act on Special Measures Concerning Taxation apply to income from the transfer prescribed in paragraph (1) of that Article of shares, etc. prescribed in paragraph (2) of that Article that an individual makes on or after the effective date of the Companies Act, and the provisions then in force continue to govern income from the transfer prescribed in paragraph (1) of that Article of shares, etc. prescribed in Article 37-10, paragraph (2) of the Former Act on Special Measures Concerning Taxation that an individual made before the effective date of the Companies Act.
新租税特別措置法第三十七条の十第二項の規定は、個人が会社法施行日以後に行う同項に規定する株式等の同条第一項の譲渡による所得について適用し、個人が会社法施行日前に行った旧租税特別措置法第三十七条の十第二項に規定する株式等の同条第一項の譲渡による所得については、なお従前の例による。
With regard to the application of the provisions of Article 37-10, paragraph (2) of the New Act on Special Measures Concerning Taxation (limited to the parts concerning items (i) and (iv)) in the case where the provisions of Article 98, paragraph (2) or Article 214, paragraph (2) of the Act on Arrangement of Relevant Acts Incidental to Enforcement of the Companies Act (hereinafter referred to as the "Companies Act Arrangement Act" in this paragraph) apply, shares prescribed in item (i) of that paragraph are to include rights to subscribe for new shares that the provisions then in force continue to govern pursuant to the provisions of Article 98, paragraph (2) of the Companies Act Arrangement Act, and preferred equity investments prescribed in Article 37-10, paragraph (2), item (iv) of the New Act on Special Measures Concerning Taxation are to include rights to subscribe for preferred equity investments that the provisions then in force continue to govern pursuant to the provisions of Article 214, paragraph (2) of the Companies Act Arrangement Act.
会社法の施行に伴う関係法律の整備等に関する法律（以下この項において「会社法関係整備法」という。）第九十八条第二項又は第二百十四条第二項の規定の適用がある場合における新租税特別措置法第三十七条の十第二項（第一号及び第四号に係る部分に限る。）の規定の適用については、同項第一号に規定する株式には、会社法関係整備法第九十八条第二項の規定によりなお従前の例によることとされた新株の引受権を含むものとし、新租税特別措置法第三十七条の十第二項第四号に規定する優先出資には、会社法関係整備法第二百十四条第二項の規定によりなお従前の例によることとされた優先出資を引き受けることができる権利を含むものとする。
The provisions of Article 37-10, paragraph (3), item (i) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 37-12, paragraph (4) of the New Act on Special Measures Concerning Taxation) apply to the total of the amount of money and the value of assets other than money prescribed in that item that an individual receives through a merger prescribed in that item, where that merger takes place on or after the effective date of the Companies Act, and the provisions then in force continue to govern the total of the amount of money and the value of assets other than money prescribed in Article 37-10, paragraph (3), item (i) of the Former Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 37-12, paragraph (4) of the Former Act on Special Measures Concerning Taxation) that an individual receives through a merger prescribed in that item, where that merger takes place before the effective date of the Companies Act.
新租税特別措置法第三十七条の十第三項第一号（新租税特別措置法第三十七条の十二第四項において準用する場合を含む。）の規定は、個人が同号に規定する合併により交付を受ける同号に規定する金銭の額及び金銭以外の資産の価額の合計額で当該合併が会社法施行日以後であるものについて適用し、個人が旧租税特別措置法第三十七条の十第三項第一号（旧租税特別措置法第三十七条の十二第四項において準用する場合を含む。）に規定する合併により交付を受ける同号に規定する金銭の額及び金銭以外の資産の価額の合計額で当該合併が会社法施行日前であるものについては、なお従前の例による。
The provisions of Article 37-10, paragraph (3), item (ii) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 37-12, paragraph (4) of the New Act on Special Measures Concerning Taxation) apply to the total of the amount of money and the value of assets other than money prescribed in that item that an individual receives through a company split prescribed in that item, where that company split takes place on or after the effective date of the Companies Act, and the provisions then in force continue to govern the total of the amount of money and the value of assets other than money prescribed in Article 37-10, paragraph (3), item (ii) of the Former Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 37-12, paragraph (4) of the Former Act on Special Measures Concerning Taxation) that an individual receives through a company split prescribed in that item, where that company split takes place before the effective date of the Companies Act.
新租税特別措置法第三十七条の十第三項第二号（新租税特別措置法第三十七条の十二第四項において準用する場合を含む。）の規定は、個人が同号に規定する分割により交付を受ける同号に規定する金銭の額及び金銭以外の資産の価額の合計額で当該分割が会社法施行日以後であるものについて適用し、個人が旧租税特別措置法第三十七条の十第三項第二号（旧租税特別措置法第三十七条の十二第四項において準用する場合を含む。）に規定する分割により交付を受ける同号に規定する金銭の額及び金銭以外の資産の価額の合計額で当該分割が会社法施行日前であるものについては、なお従前の例による。
Except for those specified in the following paragraph, the provisions of Article 37-10, paragraph (3), item (iii) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 37-12, paragraph (4) of the New Act on Special Measures Concerning Taxation) apply to the total of the amount of money and the value of assets other than money prescribed in that item that an individual receives through a refund of capital prescribed in that item, where the record date for that refund of capital is on or after the effective date of the Companies Act, and the provisions then in force continue to govern the total of the amount of money and the value of assets other than money prescribed in Article 37-10, paragraph (3), item (iii) of the Former Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 37-12, paragraph (4) of the Former Act on Special Measures Concerning Taxation) that an individual receives through a reduction of capital or contributions prescribed in that item, where the record date for that reduction of capital or contributions is before the effective date of the Companies Act.
新租税特別措置法第三十七条の十第三項第三号（新租税特別措置法第三十七条の十二第四項において準用する場合を含む。）の規定は、次項に定めるものを除き、個人が同号に規定する資本の払戻しにより交付を受ける同号に規定する金銭の額及び金銭以外の資産の価額の合計額で当該資本の払戻しに係る基準日が会社法施行日以後であるものについて適用し、個人が旧租税特別措置法第三十七条の十第三項第三号（旧租税特別措置法第三十七条の十二第四項において準用する場合を含む。）に規定する資本又は出資の減少により交付を受ける同号に規定する金銭の額及び金銭以外の資産の価額の合計額で当該資本又は出資の減少に係る基準日が会社法施行日前であるものについては、なお従前の例による。
With regard to the total of the amount of money and the value of assets other than money prescribed in Article 37-10, paragraph (3), item (iii) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 37-12, paragraph (4) of the New Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) that an individual receives through a refund of capital prescribed in that item made by a resolution under Article 454, paragraph (1) or paragraph (5) of the Companies Act, or by a resolution of the board of directors in the case where the articles of incorporation provide for it pursuant to the provisions of Article 459, paragraph (1) of that Act, the provisions of Article 37-10, paragraph (3) of the New Act on Special Measures Concerning Taxation apply even if the record date for that refund of capital is before the effective date of the Companies Act.
会社法第四百五十四条第一項若しくは第五項の決議又は同法第四百五十九条第一項の規定による定款の定めがある場合における取締役会の決議による新租税特別措置法第三十七条の十第三項第三号（新租税特別措置法第三十七条の十二第四項において準用する場合を含む。以下この項において同じ。）に規定する資本の払戻しにより個人が交付を受ける同号に規定する金銭の額及び金銭以外の資産の価額の合計額については、当該資本の払戻しに係る基準日が会社法施行日前であるものであっても、新租税特別措置法第三十七条の十第三項の規定を適用する。
The provisions then in force continue to govern the total of the amount of money and the value of assets other than money prescribed in Article 37-10, paragraph (3), item (iv) of the Former Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 37-12, paragraph (4) of the Former Act on Special Measures Concerning Taxation) that an individual receives through a cancellation of shares prescribed in that item, where that cancellation of shares took place before the Effective Date.
個人が旧租税特別措置法第三十七条の十第三項第四号（旧租税特別措置法第三十七条の十二第四項において準用する場合を含む。）に規定する株式の消却により交付を受ける同号に規定する金銭の額及び金銭以外の資産の価額の合計額で当該株式の消却が施行日前であるものについては、なお従前の例による。
The provisions of Article 37-10, paragraph (3), item (v) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 37-12, paragraph (4) of the New Act on Special Measures Concerning Taxation) apply to the total of the amount of money and the value of assets other than money prescribed in that item that an individual receives by reason of an event prescribed in that item, where that event occurs on or after the Effective Date, and the provisions then in force continue to govern the total of the amount of money and the value of assets other than money prescribed in Article 37-10, paragraph (3), item (vi) of the Former Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 37-12, paragraph (4) of the Former Act on Special Measures Concerning Taxation) that an individual receives through a refund of equity interest prescribed in that item, where that refund of equity interest took place before the Effective Date.
新租税特別措置法第三十七条の十第三項第五号（新租税特別措置法第三十七条の十二第四項において準用する場合を含む。）の規定は、個人が同号に規定する事由により交付を受ける同号に規定する金銭の額及び金銭以外の資産の価額の合計額で当該事由が施行日以後であるものについて適用し、個人が旧租税特別措置法第三十七条の十第三項第六号（旧租税特別措置法第三十七条の十二第四項において準用する場合を含む。）に規定する持分の払戻しにより交付を受ける同号に規定する金銭の額及び金銭以外の資産の価額の合計額で当該持分の払戻しが施行日前であるものについては、なお従前の例による。
The provisions of Article 37-10, paragraph (3), item (vi) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 37-12, paragraph (4) of the New Act on Special Measures Concerning Taxation) apply to the total of the amount of money and the value of assets other than money prescribed in that item that an individual receives through an entity conversion prescribed in that item, where that entity conversion takes place on or after the effective date of the Companies Act.
新租税特別措置法第三十七条の十第三項第六号（新租税特別措置法第三十七条の十二第四項において準用する場合を含む。）の規定は、個人が同号に規定する組織変更により交付を受ける同号に規定する金銭の額及び金銭以外の資産の価額の合計額で当該組織変更が会社法施行日以後であるものについて適用する。
Supplementary Provisions, Article 91Transitional Measures Concerning Special Provisions on Taxation on Capital Gains, etc. from Shares, etc. Where Listed Shares, etc. Are Transferred
第九十一条（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に関する経過措置）
The provisions of Article 37-11, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to transfers of listed shares, etc. under that paragraph that an individual makes on or after the effective date of the Companies Act, and the provisions then in force continue to govern transfers of listed shares, etc. under Article 37-11, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made before the effective date of the Companies Act.
新租税特別措置法第三十七条の十一第一項の規定は、個人が会社法施行日以後に行う同項の上場株式等の譲渡について適用し、個人が会社法施行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の上場株式等の譲渡については、なお従前の例による。
Supplementary Provisions, Article 92Transitional Measures Concerning Reports
第九十二条（報告書に関する経過措置）
The provisions of Article 37-11-3, paragraphs (8) and (9) of the New Act on Special Measures Concerning Taxation apply to reports under paragraph (7) of that Article that are delivered on or after January 1, 2007.
新租税特別措置法第三十七条の十一の三第八項及び第九項の規定は、平成十九年一月一日以後に交付する同条第七項の報告書について適用する。
Supplementary Provisions, Article 93Transitional Measures Concerning Special Provisions on Taxation on Share Exchanges or Share Transfers
第九十三条（株式交換又は株式移転に係る課税の特例に関する経過措置）
The provisions then in force continue to govern transfers of specified subsidiary shares prescribed in Article 37-14, paragraph (1) of the Former Act on Special Measures Concerning Taxation that are effected through the transfer under that paragraph and that an individual made before October 1, 2006.
個人が平成十八年十月一日前に行った旧租税特別措置法第三十七条の十四第一項に規定する特定子会社株式の同項の移転による譲渡については、なお従前の例による。
With regard to the application of the provisions of Article 37-14 of the Former Act on Special Measures Concerning Taxation to the transfer under paragraph (1) of that Article of specified subsidiary shares prescribed in that paragraph that an individual makes during the period from the effective date of the Companies Act to September 30, 2006, the phrase "share exchange under Article 352, paragraph (1) of the Commercial Code or share transfer under Article 364, paragraph (1) of that Code" in that paragraph is deemed to be replaced with "share exchange or share transfer"; the phrase "wholly owned subsidiary company under Article 352, paragraph (1) of that Code" with "wholly owned subsidiary company resulting from the share exchange prescribed in Article 768, paragraph (1), item (i) of the Companies Act or wholly owned subsidiary company resulting from a share transfer prescribed in Article 773, paragraph (1), item (v) of that Act"; the phrase "wholly owning parent company under Article 352, paragraph (1)" with "wholly owning parent company in a share exchange prescribed in Article 767 or wholly owning parent company incorporated in a share transfer prescribed in Article 773, paragraph (1), item (i) of that Act"; and the phrase "Article 352, paragraph (2) or Article 364, paragraph (2) of the Commercial Code" with "Article 769, paragraph (3) or Article 774, paragraph (2) of the Companies Act".
個人が会社法施行日から平成十八年九月三十日までの間に行う旧租税特別措置法第三十七条の十四第一項に規定する特定子会社株式の同項の移転に係る同条の規定の適用については、同項中「商法第三百五十二条第一項の株式交換又は同法第三百六十四条第一項の株式移転」とあるのは「株式交換又は株式移転」と、「同法第三百五十二条第一項の完全子会社」とあるのは「会社法第七百六十八条第一項第一号に規定する株式交換完全子会社又は同法第七百七十三条第一項第五号に規定する株式移転完全子会社」と、「第三百五十二条第一項の完全親会社」とあるのは「第七百六十七条に規定する株式交換完全親会社又は同法第七百七十三条第一項第一号に規定する株式移転設立完全親会社」と、「商法第三百五十二条第二項又は第三百六十四条第二項」とあるのは「会社法第七百六十九条第三項又は第七百七十四条第二項」とする。
Supplementary Provisions, Article 94Transitional Measures Concerning Tax Exemption on Capital Gains, etc. from Specified Listed Shares, etc.
第九十四条（特定上場株式等に係る譲渡所得等の非課税に関する経過措置）
The provisions of Article 37-14, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to transfers of specified listed shares, etc. under that paragraph that an individual makes on or after the effective date of the Companies Act, and the provisions then in force continue to govern transfers of specified listed shares, etc. under Article 37-14-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made before the effective date of the Companies Act.
新租税特別措置法第三十七条の十四第一項の規定は、個人が会社法施行日以後に行う同項の特定上場株式等の譲渡について適用し、個人が会社法施行日前に行った旧租税特別措置法第三十七条の十四の二第一項の特定上場株式等の譲渡については、なお従前の例による。
Supplementary Provisions, Article 95Transitional Measures Concerning Special Provisions on Taxation on Income from the Transfer, etc. of Public and Corporate Bonds, etc.
第九十五条（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 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (1), item (i)) apply to transfers prescribed in that item of public and corporate bonds, etc. prescribed in that item that are made on or after the effective date of the Companies Act, and the provisions then in force continue to govern transfers of public and corporate bonds, etc. prescribed in Article 37-15, paragraph (1), item (i) of the Former Act on Special Measures Concerning Taxation that were made before the effective date of the Companies Act.
新租税特別措置法第三十七条の十五（第一項第一号に係る部分に限る。）の規定は、会社法施行日以後に行われる同号に規定する公社債等の同号に規定する譲渡について適用し、会社法施行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。