Supplementary Provisions, Article 41Transitional Measures Concerning Special Provisions on Taxation on Capital Gains of Individuals
第四十一条（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 34-2, paragraph (2), items (vii) and (xxv) of the New Act on Special Measures Concerning Taxation apply to a transfer of land, etc. prescribed in Article 34-2, paragraph (1) of the New Act on Special Measures Concerning Taxation that an individual carries out on or after the date specified in Article 1, item (v) of the Supplementary Provisions, and the provisions then in force continue to govern a transfer of land, etc. prescribed in Article 34-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual carried out before that date.
新租税特別措置法第三十四条の二第二項第七号及び第二十五号の規定は、個人が附則第一条第五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 37-9-2, paragraph (1), item (ii) of the New Act on Special Measures Concerning Taxation apply to a transfer of owned adjacent land, etc. prescribed in that paragraph that an individual carries out on or after the date specified in Article 1, item (v) of the Supplementary Provisions, and the provisions then in force continue to govern a transfer of owned adjacent land, etc. prescribed in Article 37-9-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual carried out before that date.