Supplementary Provisions, Article 34Transitional Measures Concerning Special Provisions on Taxation on Capital Gains of Individuals
第三十四条（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 31-2 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (2), item (viii)-3) apply to a transfer falling under a transfer for a superior residential area, etc. prescribed in paragraph (1) of that Article that an individual makes on or after June 1, 2019.
新租税特別措置法第三十一条の二（第二項第八号の三に係る部分に限る。）の規定は、個人が令和元年六月一日以後に行う同条第一項に規定する優良住宅地等のための譲渡に該当する譲渡について適用する。
The provisions of Article 33 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (1), item (i)) apply in the case where an asset prescribed in that paragraph is expropriated and compensation is acquired on or after June 1, 2019, and the provisions then in force continue to govern the case where an asset prescribed in Article 33, paragraph (1) of the Former Act on Special Measures Concerning Taxation was expropriated and compensation was acquired before that date.
新租税特別措置法第三十三条（第一項第一号に係る部分に限る。）の規定は、令和元年六月一日以後に同項に規定する資産が収用され、補償金を取得する場合について適用し、同日前に旧租税特別措置法第三十三条第一項に規定する資産が収用され、補償金を取得した場合については、なお従前の例による。
The provisions of Article 34 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (2), item (iv)) apply to a transfer of land, etc. prescribed in paragraph (1) of that Article that an individual makes on or after the Effective Date, and the provisions then in force continue to govern a transfer of land, etc. prescribed in Article 34, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made before the Effective Date.
新租税特別措置法第三十四条（第二項第四号に係る部分に限る。）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土地等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三十四条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 Articles 34 through 34-3 of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 34, paragraph (2), item (vii) of the New Act on Special Measures Concerning Taxation) apply to a transfer of land, etc. prescribed in Article 34, paragraph (1) of the New Act on Special Measures Concerning Taxation that an individual makes on or after the date specified in Article 1, item (xv) of the Supplementary Provisions.
新租税特別措置法第三十四条から第三十四条の三まで（新租税特別措置法第三十四条第二項第七号に係る部分に限る。）の規定は、個人が附則第一条第十五号に定める日以後に行う新租税特別措置法第三十四条第一項に規定する土地等の譲渡について適用する。
The provisions of Article 34-2 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (2), item (xxv) (limited to the part concerning the person who makes the purchase referred to in that item)) 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 makes on or after the date specified in Article 1, item (xvii) 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 made before that date.
新租税特別措置法第三十四条の二（第二項第二十五号（同号の買取りをする者に係る部分に限る。）に係る部分に限る。）の規定は、個人が附則第一条第十七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 35, paragraphs (3) through (5) of the New Act on Special Measures Concerning Taxation apply to a covered transfer prescribed in paragraph (3) of that Article that an individual makes on or after the Effective Date, and the provisions then in force continue to govern a covered transfer prescribed in Article 35, paragraph (3) of the Former Act on Special Measures Concerning Taxation that an individual made before the Effective Date.
新租税特別措置法第三十五条第三項から第五項までの規定は、個人が施行日以後に行う同条第三項に規定する対象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三十五条第三項に規定する対象譲渡については、なお従前の例による。