Supplementary Provisions, Article 31Adjustment Provisions Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
第三十一条（租税特別措置法の一部改正に伴う調整規定）
If the date on which this Act comes into effect is before the date on which the provisions set forth in Article 1, item (ii) of the Supplementary Provisions of the Act Partially Amending the Financial Instruments and Exchange Act, etc. (Act No. 45 of 2013) come into effect, the phrase "Article 80, paragraph (2)" in the provisions amending Article 80, paragraph (2) of the Act on Special Measures Concerning Taxation in Article 19 of the Supplementary Provisions of that Act is deemed to be replaced with "Article 80, paragraph (3)".
この法律の施行の日が金融商品取引法等の一部を改正する法律（平成二十五年法律第四十五号）附則第一条第二号に掲げる規定の施行の日前である場合には、同法附則第十九条のうち租税特別措置法第八十条第二項の改正規定中「第八十条第二項」とあるのは、「第八十条第三項」とする。