Supplementary Provisions, Article 57Transitional Measures Concerning Aggregation of Profits and Losses and Deduction for Carryover of Capital Losses in the Case of Replacement, etc. of Residential Property
第五十七条（居住用財産の買換え等の場合の譲渡損失の損益通算及び繰越控除に関する経過措置）
The provisions of Article 41-5 of the New Act on Special Measures Concerning Taxation apply to replacement assets prescribed in paragraph (7), item (i) of that Article for which December 31 of the year following the year that includes the date of the specified transfer referred to in that item made by the individual falls on or after the Effective Date, and the provisions then in force continue to govern replacement assets prescribed in Article 41-5, paragraph (7), item (i) of the Former Act on Special Measures Concerning Taxation for which December 31 of the year following the year that includes the date of the specified transfer referred to in that item made by the individual falls before the Effective Date.
新租税特別措置法第四十一条の五の規定は、個人の同条第七項第一号の特定譲渡の日の属する年の翌年十二月三十一日が施行日以後である同号に規定する買換資産について適用し、個人の旧租税特別措置法第四十一条の五第七項第一号の特定譲渡の日の属する年の翌年十二月三十一日が施行日前である同号に規定する買換資産については、なお従前の例による。