Supplementary Provisions, Article 3Transitional Measures Concerning the Scope of Income Arising from Continuous Transactions in Securities
第三条（有価証券の継続的取引から生ずる所得の範囲に関する経過措置）
The provisions of Article 26, paragraph (3) (Scope of Income Arising from Continuous Transactions in Securities) of the New Order apply to transfers or purchases and sales of the shares listed in the items of that paragraph that are made on or after the date of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern transfers or purchases and sales of the shares listed in the items of Article 26, paragraph (3) of the Order for Enforcement of the Income Tax Act before amendment (hereinafter referred to as the "Former Order") that were made before the Effective Date.
新令第二十六条第三項（有価証券の継続的取引から生ずる所得の範囲）の規定は、この政令の施行の日（以下「施行日」という。）以後に行われる同項各号に掲げる株式の譲渡又は売買について適用し、施行日前に行われた改正前の所得税法施行令（以下「旧令」という。）第二十六条第三項各号に掲げる株式の譲渡又は売買については、なお従前の例による。
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 69 of 1979.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Cabinet Order No. 69 of 1979, the amending Cabinet Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
Former Ordermachine translation
「旧令」
This Cabinet Order as it stood before Cabinet Order No. 69 of 1979 amended it.
Short name set inSupplementary Provisions, Article 3, paragraph (1)