Supplementary Provisions, Article 41Transitional Measures Concerning Special Provisions on Taxation in the Case of Gift of Assets Based on a Debt Workout Plan
第四十一条（債務処理計画に基づき資産を贈与した場合の課税の特例に関する経過措置）
The provisions of Article 40-3-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to a gift referred to in that paragraph that the individual referred to in that paragraph makes on or after the Effective Date, and the provisions then in force continue to govern a gift referred to in Article 40-3-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that the individual referred to in that paragraph made before the Effective Date.
新租税特別措置法第四十条の三の二第一項の規定は、同項の個人が施行日以後に行う同項の贈与について適用し、旧租税特別措置法第四十条の三の二第一項の個人が施行日前に行った同項の贈与については、なお従前の例による。