Supplementary Provisions, Article 36Transitional Measures Concerning Deduction of Amounts Required for Acquisition of Shares Issued by Specified Small and Medium Sized Companies, etc.
第三十六条（特定中小会社が発行した株式の取得に要した金額の控除等に関する経過措置）
With regard to the application of the provisions of Article 37-13 of the Former Act on Special Measures Concerning Taxation and Article 37-13-2 of the Former Act on Special Measures Concerning Taxation with respect to specified shares specified in Article 37-13, paragraph (1), item (iii) of the Former Act on Special Measures Concerning Taxation that an individual acquired through payment before the Effective Date, the provisions then in force continue to govern.
個人が施行日前に払込みにより取得をした旧租税特別措置法第三十七条の十三第一項第三号に定める特定株式に係る同条及び旧租税特別措置法第三十七条の十三の二の規定の適用については、なお従前の例による。