Supplementary Provisions, Article 15Transitional Measures Concerning Special Provisions on Taxation on Capital Gains Where Important Cultural Properties, etc. Are Transferred to the State, etc.
第十五条（国等に対して重要文化財等を譲渡した場合の譲渡所得の課税の特例に関する経過措置）
The provisions of Article 40-2, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to transfers of Important Tangible Folk Cultural Properties prescribed in that paragraph made by an individual on or after the Effective Date, and the provisions then in force continue to govern transfers of covered assets prescribed in Article 40-2, paragraph (2) of the Former Act on Special Measures Concerning Taxation made by an individual before the Effective Date.
新租税特別措置法第四十条の二第二項の規定は、個人が施行日以後に行う同項に規定する重要有形民俗文化財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四十条の二第二項に規定する対象資産の譲渡については、なお従前の例による。