Supplementary Provisions, Article 67Transitional Measures Concerning Deduction, etc. of Amounts Required for Acquisition of Shares Issued by Specified Small and Medium-Sized Companies
第六十七条（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）
The provisions of Articles 37-13 and 37-13-2 of the New Act on Special Measures Concerning Taxation apply to specified shares specified in Article 37-13, paragraph (1), item (ii) of the New Act on Special Measures Concerning Taxation that an individual acquires by payment on or after the Effective Date, and the provisions then in force continue to govern specified shares specified in Article 37-13, paragraph (1), item (ii) of the Former Act on Special Measures Concerning Taxation that an individual acquired by payment before the Effective Date.
新租税特別措置法第三十七条の十三及び第三十七条の十三の二の規定は、個人が施行日以後に払込みにより取得をする新租税特別措置法第三十七条の十三第一項第二号に定める特定株式について適用し、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二号に定める特定株式については、なお従前の例による。