Supplementary Provisions, Article 32Transitional Measures Concerning Special Deduction for Capital Gains in the Case of Transfer of Land, etc. for Specified Land Readjustment Projects, etc.
第三十二条（特定土地区画整理事業等のために土地等を譲渡した場合の譲渡所得の特別控除に関する経過措置）
The provisions of Article 34, paragraph (2) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (iii)) apply where land, etc. prescribed in Article 34, paragraph (1) of the Act on Special Measures Concerning Taxation held by an individual is purchased on or after the date specified in Article 1, item (x) of the Supplementary Provisions, and the provisions then in force continue to govern cases where land, etc. prescribed in that paragraph held by an individual was purchased before that date.
新租税特別措置法第三十四条第二項（第三号に係る部分に限る。）の規定は、個人の有する租税特別措置法第三十四条第一項に規定する土地等が附則第一条第十号に定める日以後に買い取られる場合について適用し、個人の有する同項に規定する土地等が同日前に買い取られた場合については、なお従前の例による。