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Supplementary Provisions, Article 8Transitional Measures Concerning Income from Transfer of Assets in Japan
第八条（国内にある資産の譲渡による所得に関する経過措置）
The provisions of Article 280, paragraph (2) of the New Order for Enforcement of the Income Tax Act apply to income arising from the transfer of assets referred to in that paragraph that is made on or after April 1, 1989, and the provisions then in force continue to govern income arising from the transfer of assets referred to in that paragraph that was made before that date.
新所得税法施行令第二百八十条第二項の規定は、昭和六十四年四月一日以後に行う同項の資産の譲渡により生ずる所得について適用し、同日前に行つた同項の資産の譲渡により生ずる所得については、なお従前の例による。
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.
New Order for Enforcement of the Income Tax Actmachine translation
「新所得税法施行令」
This Cabinet Order as amended by Article 1 of Cabinet Order No. 362 of 1988.
Short name set inSupplementary Provisions, Article 2, paragraph (1)