Supplementary Provisions, Article 75Transitional Measures Concerning Special Provisions on Taxation on Capital Gains, etc. from Shares, etc.
第七十五条（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), item (vi) of the New Act on Special Measures Concerning Taxation apply to income from a transfer referred to in paragraph (1) of that Article of shares, etc. prescribed in paragraph (2) of that Article that an individual carries out on or after the effective date of the Trust Act, and with regard to income from a transfer referred to 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 carried out before the effective date of the Trust Act, the provisions then in force continue to govern.
新租税特別措置法第三十七条の十第二項第六号の規定は、個人が信託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、個人が信託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。
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) (excluding the part pertaining to mergers of trusts) 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 May 1, 2007, and 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 (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 took place before that date, the provisions then in force continue to govern.
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（信託の併合に係る部分を除く。）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平成十九年五月一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同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 (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) (limited to the part pertaining to mergers of trusts) 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 Trust Act, and 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 (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 took place before the effective date of the Trust Act, the provisions then in force continue to govern.
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（信託の併合に係る部分に限る。）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信託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信託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) (excluding the part pertaining to trust splits) 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 split prescribed in that item, where that split takes place on or after May 1, 2007, and 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 (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 split prescribed in that item, where that split took place before that date, the provisions then in force continue to govern.
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（信託の分割に係る部分を除く。）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平成十九年五月一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同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) (limited to the part pertaining to trust splits) 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 split prescribed in that item, where that split takes place on or after the effective date of the Trust Act, and 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 (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 split prescribed in that item, where that split took place before the effective date of the Trust Act, the provisions then in force continue to govern.
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（信託の分割に係る部分に限る。）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信託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信託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 (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 that refund of capital takes place on or after the effective date of the Trust Act, and 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 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 capital prescribed in that item, where that refund of capital took place before the effective date of the Trust Act, the provisions then in force continue to govern.
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、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が信託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が信託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 (4), item (i) of the New Act on Special Measures Concerning Taxation apply to the termination or partial cancellation, on or after the effective date of the Trust Act, of securities investment trusts for shares and similar interests, etc. prescribed in that item, and with regard to the termination or partial cancellation, before the effective date of the Trust Act, of securities investment trusts for shares and similar interests, etc. prescribed in Article 37-10, paragraph (4) of the Former Act on Special Measures Concerning Taxation, the provisions then in force continue to govern.
新租税特別措置法第三十七条の十第四項第一号の規定は、信託法施行日以後の同号に規定する株式等証券投資信託等の終了又は一部の解約について適用し、信託法施行日前の旧租税特別措置法第三十七条の十第四項に規定する株式等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 of Article 37-10, paragraph (4), item (ii) of the New Act on Special Measures Concerning Taxation apply to trust splits prescribed in that item made on or after the effective date of the Trust Act.
新租税特別措置法第三十七条の十第四項第二号の規定は、信託法施行日以後の同号に規定する信託の分割について適用する。