Supplementary Provisions, Article 65Transitional Measures Concerning Special Provisions on Taxation on Capital Gains Where Important Cultural Properties, etc. Are Transferred to the State, etc.
第六十五条（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 of the New Act on Special Measures Concerning Taxation apply to transfers, made by an individual on or after the Effective Date, of assets prescribed in paragraph (1) of that Article or Important Tangible Folk Cultural Properties prescribed in paragraph (2) of that Article, and the provisions then in force continue to govern transfers, made by an individual before the Effective Date, of assets prescribed in Article 40-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation or Important Tangible Folk Cultural Properties prescribed in paragraph (2) of that Article.
新租税特別措置法第四十条の二の規定は、個人が施行日以後に行う同条第一項に規定する資産又は同条第二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一項に規定する資産又は同条第二項に規定する重要有形民俗文化財の譲渡については、なお従前の例による。