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Supplementary Provisions, Article 3Transitional Measures Accompanying the Partial Amendment of the Order for Enforcement of the Income Tax Act

第三条（所得税法施行令の一部改正に伴う経過措置）

The provisions of before the amendment by the provisions of (hereinafter referred to in this Article as the "Former Order for Enforcement of the Income Tax Act") that are based on the provisions of (limited to the portions pertaining to and ) of the Income Tax Act (Act No. 33 of 1965) as it stood before the amendment by the provisions of (hereinafter referred to in this Article as the "Former Income Tax Act") and as it remains in force pursuant to the provisions of remain in force. In this case, during the period from January 1, 2004 to December 31, 2005, in of the Former Order for Enforcement of the Income Tax Act, the phrase "the following (" is deemed to be replaced with "the following (excluding those listed in , " and the phrase "" with " and "; during the period from the date specified in to the day before the date specified in Article 1, item (vi) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 82 of 2007) (hereinafter referred to in this paragraph and the following paragraph as the "Financial Instruments and Exchange Act Effective Date"), in and of the Former Order for Enforcement of the Income Tax Act the phrase "elderly person or similar person" is deemed to be replaced with "Person with a Disability or other eligible person", in of the Former Order for Enforcement of the Income Tax Act the phrase "elderly person or similar person" is deemed to be replaced with "Person with a Disability or other eligible person", in the phrase "the following (" is deemed to be replaced with "the following (excluding those listed in , " and the phrase "" with " and ", in the provisions of and the provisions of of the Former Order for Enforcement of the Income Tax Act the phrase "elderly person or similar person" is deemed to be replaced with "Person with a Disability or other eligible person", in of the Former Order for Enforcement of the Income Tax Act the phrase "elderly person or similar person" is deemed to be replaced with "Person with a Disability or other eligible person", the phrase "" with "Article 30-9, paragraph (1) of the Order for Enforcement of the Income Tax Act", and the phrase "prescribed in" with "certifying the name, date of birth and address of", in the phrase "elderly person or similar person" is deemed to be replaced with "Person with a Disability or other eligible person", and in the provisions of of the Former Order for Enforcement of the Income Tax Act and and of that Order the phrase "elderly person or similar person" is deemed to be replaced with "Person with a Disability or other eligible person"; and on or after the Financial Instruments and Exchange Act Effective Date, in of the Former Order for Enforcement of the Income Tax Act the phrase "elderly person or similar person" is deemed to be replaced with "Person with a Disability or other eligible person" and the phrase "jointly managed or similar type of trust" with "jointly managed or similar type of trust, dividends of surplus", in of the Former Order for Enforcement of the Income Tax Act the phrase "elderly person or similar person" is deemed to be replaced with "Person with a Disability or other eligible person" and the phrase "or securities firm" with ", financial instruments business operator or registered financial institution", in the phrase "trust company" is deemed to be replaced with "trust company (limited to those that have obtained a license under (License for Trust Companies) or )", in the phrase "the securities companies prescribed in and the branches of the foreign securities companies prescribed in , which branches are prescribed in (hereinafter referred to as "branches of foreign securities companies" in ), and " is deemed to be replaced with "the financial instruments business operators prescribed in Article 2, paragraph (9) (Definitions) of the Financial Instruments and Exchange Act (limited to those engaged in type-I financial instruments business prescribed in Article 28, paragraph (1) (General Provisions) of that Act), and Article 33-2 (Registration of Financial Institutions) of that Act", in of the Former Order for Enforcement of the Income Tax Act the phrase "elderly person or similar person" is deemed to be replaced with "Person with a Disability or other eligible person", in the phrase "beneficiary certificates are" is deemed to be replaced with "beneficial interests are", the phrase "the following (" with "the following (excluding those listed in , ", the phrase "" with " and ", and the phrase "a beneficiary certificate where that beneficiary certificate" with "a beneficial interest where that beneficial interest", in the phrase "of the corporation" is deemed to be replaced with "that the corporation, pursuant to the provisions of those laws and regulations,", in the phrase "a long-term credit bank prescribed in (Definitions)" is deemed to be replaced with "long-term credit bank debentures under (Issuance of Long-Term Credit Bank Debentures)", the phrase "an ordinary bank prescribed in (Special Provisions on Issuance of Bonds) that has obtained the authorization under (" with "specified corporate bonds under (Issuance of Specified Corporate Bonds) (including as applied mutatis mutandis pursuant to ) (", the phrase "that is to remain in force pursuant to " with "for which the provisions then in force continue to govern pursuant to ", the phrase "that has obtained the authorization under (limited to those in which the extinguished financial institution prescribed in pertaining to the merger is a foreign exchange bank prescribed in )" with "(including as applied mutatis mutandis pursuant to ; the same applies hereinafter in ) that have obtained the authorization, the bonds prescribed in issued by such banks", and the phrase "bonds issued by a federation of credit associations whose district is the whole country prescribed in (Issuance of Bonds by National Federation)" with "national federation bonds under (Issuance of National Federation Bonds)", in the phrase "Securities and Exchange Act" is deemed to be replaced with "Financial Instruments and Exchange Act" and the phrase "a securities company prescribed in or a branch of a foreign securities company" with "the financial instruments business operator listed in ", in the phrase "" is deemed to be replaced with "" and the phrase "beneficiary certificate" with "beneficial interest", in the phrase "beneficiary certificate" is deemed to be replaced with "beneficial interest", in the phrase "bond-type beneficiary certificates prescribed in (Notice by Persons Receiving Consideration for Transfer of Shares, etc.)" is deemed to be replaced with "bond-type beneficial interests prescribed in (Application of This Act to Trustee Corporations, etc.)", the phrase "of beneficiary certificates" with "of beneficial interests", the phrase "Securities and Exchange Act" with "Financial Instruments and Exchange Act", and the phrase "solicitation" with "solicitation for acquisition", in the phrase "securities company or branch of a foreign securities company" is deemed to be replaced with "financial instruments business operator", in of the Former Order for Enforcement of the Income Tax Act the phrase "or distribution of proceeds" is deemed to be replaced with ", distribution of proceeds or dividends of surplus" and the phrase "elderly person or similar person" with "Person with a Disability or other eligible person", in the phrase "elderly person or similar person" is deemed to be replaced with "Person with a Disability or other eligible person" and the phrase "interest and similar income" with "interest, distribution of proceeds or dividends of surplus", in the phrase "elderly person or similar person" is deemed to be replaced with "Person with a Disability or other eligible person", in of the Former Order for Enforcement of the Income Tax Act the phrase "elderly person or similar person" is deemed to be replaced with "Person with a Disability or other eligible person", in the phrase "or distribution of proceeds" is deemed to be replaced with ", distribution of proceeds or dividends of surplus", in of the Former Order for Enforcement of the Income Tax Act the phrase "elderly person or similar person" is deemed to be replaced with "Person with a Disability or other eligible person" and the phrase "or distribution of proceeds" with ", distribution of proceeds or dividends of surplus", in of the Former Order for Enforcement of the Income Tax Act the phrase "elderly person or similar person" is deemed to be replaced with "Person with a Disability or other eligible person", the phrase "pertaining to the bond-type beneficiary certificates prescribed in" with "the amount of principal pertaining to the bond-type beneficial interests listed in (", the phrase "" with "", and the phrase "the amount of principal of the bond-type beneficial interests" with "means the amount of principal.)", in the phrase "or distribution of proceeds" is deemed to be replaced with ", distribution of proceeds or dividends of surplus" and the phrase "elderly person or similar person" with "Person with a Disability or other eligible person", in of the Former Order for Enforcement of the Income Tax Act the phrase "elderly person or similar person" is deemed to be replaced with "Person with a Disability or other eligible person", in of the Former Order for Enforcement of the Income Tax Act the phrase "the provisions of (Scope of Documents Certifying Status as an Elderly Person or Similar Person) apply, in Article 10, paragraph (5) of the Act" is deemed to be replaced with "Article 10, paragraph (5) of the Act" and the phrase "apply mutatis mutandis to" with "is the document specified by Ministry of Finance Order prescribed in Article 41-2, paragraph (1) of the Order for Enforcement of the Income Tax Act after the amendment by the provisions of (where the date of birth or address of that Person with a Disability or other eligible person is not stated in that document, that document and the document specified by Ministry of Finance Order prescribed in that paragraph certifying the name, date of birth and address of that Person with a Disability or other eligible person)", in the phrase "elderly person or similar person" is deemed to be replaced with "Person with a Disability or other eligible person" and the phrase " as applied mutatis mutandis in the preceding paragraph" with "the preceding paragraph", in of the Former Order for Enforcement of the Income Tax Act the phrase "elderly person or similar person" is deemed to be replaced with "Person with a Disability or other eligible person", in of the Former Order for Enforcement of the Income Tax Act the phrase "elderly person or similar person" is deemed to be replaced with "Person with a Disability or other eligible person", in the phrase "an ordinary bank prescribed in (Special Provisions on Issuance of Bonds) that has obtained the authorization under (" is deemed to be replaced with "an ordinary bank prescribed in (Issuance of Specified Corporate Bonds) that has obtained the authorization under (including as applied mutatis mutandis pursuant to ) (", the phrase "that is to remain in force pursuant to " with "for which the provisions then in force continue to govern pursuant to ", the phrase "that has obtained the authorization under (limited to those in which the extinguished financial institution prescribed in pertaining to the merger is a foreign exchange bank prescribed in )" with "(including as applied mutatis mutandis pursuant to ) that has obtained the authorization", and the phrase "(Issuance of Bonds by National Federation)" with "(Issuance of National Federation Bonds)", in the phrase "" is deemed to be replaced with "Article 33-2 (Registration of Financial Institutions) of the Financial Instruments and Exchange Act", in of the Former Order for Enforcement of the Income Tax Act the phrase " (elderly person or similar person" is deemed to be replaced with " (Person with a Disability or other eligible person" and the phrase "in which (Scope of Documents Certifying Status as an Elderly Person or Similar Person) is applied mutatis mutandis, as prescribed in" with "certifying the name, date of birth and address in", in the phrase "elderly person or similar person" is deemed to be replaced with "Person with a Disability or other eligible person", in the phrase "" is deemed to be replaced with "the items of ", in of the Former Order for Enforcement of the Income Tax Act the phrase "elderly person or similar person" is deemed to be replaced with "Person with a Disability or other eligible person", in of the Former Order for Enforcement of the Income Tax Act the phrase "elderly person or similar person" is deemed to be replaced with "Person with a Disability or other eligible person", in the phrase "or distribution of proceeds" is deemed to be replaced with ", distribution of proceeds or dividends of surplus", in of the Former Order for Enforcement of the Income Tax Act the phrase "elderly person or similar person" is deemed to be replaced with "Person with a Disability or other eligible person" and the phrase "or distribution of proceeds" with ", distribution of proceeds or dividends of surplus", in and of the Former Order for Enforcement of the Income Tax Act the phrase "elderly person or similar person" is deemed to be replaced with "Person with a Disability or other eligible person", in of the Former Order for Enforcement of the Income Tax Act the phrase "elderly person or similar person" is deemed to be replaced with "Person with a Disability or other eligible person", in the phrase "or distribution of proceeds" is deemed to be replaced with ", distribution of proceeds or dividends of surplus", and in the phrase "elderly person or similar person" is deemed to be replaced with "Person with a Disability or other eligible person".

の規定によりなおその効力を有するものとされる証券市場整備法第十三条の規定による改正前の（及びに係る部分に限る。）の規定に基づくの規定による改正前の所得税法施行令（以下この条において「旧所得税法施行令」という。）の規定は、なおその効力を有する。この場合において、平成十六年一月一日から平成十七年十二月三十一日までの間は、中「次に掲げるもの（」とあるのは「次に掲げるもの（に掲げるものを除き、」と、「」とあるのは「及び」とし、に定める日から所得税法施行令の一部を改正する政令（平成十九年政令第八十二号）附則第一条第六号に定める日（以下この項及び次項において「金融商品取引法施行日」という。）の前日までの間は、及び中「老人等」とあるのは「障害者等」と、中「老人等」とあるのは「障害者等」と、中「次に掲げるもの（」とあるのは「次に掲げるもの（に掲げるものを除き、」と、「」とあるのは「及び」と、からまでの規定及びからまでの規定中「老人等」とあるのは「障害者等」と、中「老人等」とあるのは「障害者等」と、「」とあるのは「」と、「に定める」とあるのは「の氏名、生年月日及び住所を証する」と、中「老人等」とあるのは「障害者等」と、からまでの規定並びに及び中「老人等」とあるのは「障害者等」とし、金融商品取引法施行日以後は、中「老人等」とあるのは「障害者等」と、「合同運用信託等」とあるのは「合同運用信託等、剰余金の配当」と、中「老人等」とあるのは「障害者等」と、「又は証券業者」とあるのは「、金融商品取引業者又は登録金融機関」と、中「信託会社」とあるのは「信託会社（（信託会社の免許）又は（外国信託会社の免許）の免許を受けたものに限る。）」と、中「（定義）に（定義）に規定する外国証券会社のに規定する支店（において「外国証券会社の支店」という。）並びに（金融機関等の証券業務の登録）」とあるのは「金融商品取引法第二条第九項（定義）に規定する金融商品取引業者（同法第二十八条第一項（通則）に規定する第一種金融商品取引業を行う者に限る。）並びに同法第三十三条の二（金融機関の登録）」と、中「老人等」とあるのは「障害者等」と、中「受益証券は」とあるのは「受益権は」と、「次に掲げるもの（」とあるのは「次に掲げるもの（に掲げるものを除き、」と、「」とあるのは「及び」と、「受益証券で当該受益証券」とあるのは「受益権で当該受益権」と、中「法人の」とあるのは「法人が当該法令の規定により」と、中「（定義）に規定する長期信用銀行」とあるのは「（長期信用銀行債の発行）の規定による長期信用銀行債」と、「（債券の発行の特例）に規定する普通銀行での認可を受けたもの（」とあるのは「（特定社債の発行）（（長期信用銀行が普通銀行となる転換）において準用する場合を含む。）の規定による特定社債（」と、「なおその効力を有するものとされる」とあるのは「なお従前の例によることとされる」と、「の認可を受けたもの（その合併に係るに規定する消滅金融機関がに規定する外国為替銀行であるものに限る。）」とあるのは「（（合併に関する準用）において準用する場合を含む。以下において同じ。）の認可を受けたものの発行するの債券」と、「（全国連合会の債券の発行）に規定する全国を地区とする信用金庫連合会の発行する債券」とあるのは「（全国連合会債の発行）の規定による全国連合会債」と、中「証券取引法」とあるのは「金融商品取引法」と、「（定義）に規定する証券会社又は外国証券会社の支店」とあるのは「に掲げる金融商品取引業者」と、中「」とあるのは「」と、「受益証券」とあるのは「受益権」と、中「受益証券」とあるのは「受益権」と、中「（株式等の譲渡の対価の受領者の告知）に規定する社債的受益証券」とあるのは「（受託法人等に関するこの法律の適用）に規定する社債的受益権」と、「受益証券の」とあるのは「受益権の」と、「証券取引法」とあるのは「金融商品取引法」と、「勧誘」とあるのは「取得勧誘」と、中「証券会社又は外国証券会社の支店」とあるのは「金融商品取引業者」と、中「又は収益の分配」とあるのは「、収益の分配又は剰余金の配当」と、「老人等」とあるのは「障害者等」と、中「老人等」とあるのは「障害者等」と、「利子等」とあるのは「利子、収益の分配又は剰余金の配当」と、中「老人等」とあるのは「障害者等」と、中「老人等」とあるのは「障害者等」と、中「又は収益の分配」とあるのは「、収益の分配又は剰余金の配当」と、中「老人等」とあるのは「障害者等」と、「又は収益の分配」とあるのは「、収益の分配又は剰余金の配当」と、中「老人等」とあるのは「障害者等」と、「に規定する社債的受益証券に係る」とあるのは「に掲げる社債的受益権に係る元本の額（」と、「」とあるのは「」と、「社債的受益権の元本の額」とあるのは「元本の額をいう。）」と、中「又は収益の分配」とあるのは「、収益の分配又は剰余金の配当」と、「老人等」とあるのは「障害者等」と、中「老人等」とあるのは「障害者等」と、中「（老人等に該当する旨を証する書類の範囲）の規定は、法第十条第五項」とあるのは「法第十条第五項」と、「について準用する」とあるのは「は、の規定による改正後の所得税法施行令第四十一条の二第一項に規定する財務省令で定める書類（当該書類に当該障害者等の生年月日又は住所が記載されていない場合には、当該書類及び当該障害者等の氏名、生年月日及び住所を証する同項に規定する財務省令で定める書類）とする」と、中「老人等」とあるのは「障害者等」と、「において準用する」とあるのは「」と、中「老人等」とあるのは「障害者等」と、中「老人等」とあるのは「障害者等」と、イ中「（債券の発行の特例）に規定する普通銀行での認可を受けたもの（」とあるのは「（特定社債の発行）に規定する普通銀行で（（長期信用銀行が普通銀行となる転換）において準用する場合を含む。）の認可を受けたもの（」と、「なおその効力を有するものとされる」とあるのは「なお従前の例によることとされる」と、「の認可を受けたもの（その合併に係るに規定する消滅金融機関がに規定する外国為替銀行であるものに限る。）」とあるのは「（（合併に関する規定の準用）において準用する場合を含む。）の認可を受けたもの」と、「（全国連合会の債券の発行）」とあるのは「（全国連合会債の発行）」と、ロ中「（金融機関の証券業務の登録）」とあるのは「金融商品取引法第三十三条の二（金融機関の登録）」と、中「（老人等」とあるのは「（障害者等」と、「において準用する（老人等に該当する旨を証する書類の範囲）に定める」とあるのは「の氏名、生年月日及び住所を証する」と、中「老人等」とあるのは「障害者等」と、中「」とあるのは「各号」と、中「老人等」とあるのは「障害者等」と、中「老人等」とあるのは「障害者等」と、中「又は収益の分配」とあるのは「、収益の分配又は剰余金の配当」と、中「老人等」とあるのは「障害者等」と、「又は収益の分配」とあるのは「、収益の分配又は剰余金の配当」と、及び中「老人等」とあるのは「障害者等」と、中「老人等」とあるのは「障害者等」と、中「又は収益の分配」とあるのは「、収益の分配又は剰余金の配当」と、中「老人等」とあるのは「障害者等」とする。

The provisions of (on or after January 1, 2004, limited to the portion pertaining to ) and of the Former Order for Enforcement of the Income Tax Act that are based on the provisions of (limited to the portion pertaining to ) of the Former Income Tax Act as it remains in force pursuant to the provisions of remain in force. In this case, during the period from the date of enforcement of the to December 31, 2003, in of the Former Order for Enforcement of the Income Tax Act the phrase "public interest trust" is deemed to be replaced with "public interest trust, etc.", in of the Former Order for Enforcement of the Income Tax Act the phrase "public interest trust" is deemed to be replaced with "public interest trust, etc.", in the phrase "public interest trust (" is deemed to be replaced with "public interest trust or participant protection trust (", the phrase "'public interest trust'" with "'public interest trust, etc.'" and the phrase "of the public interest trust" with "of the public interest trust, etc.", in the phrase "public interest trust" is deemed to be replaced with "public interest trust, etc.", and in and of the Former Order for Enforcement of the Income Tax Act the phrase "public interest trust" is deemed to be replaced with "public interest trust, etc."; during the period from January 1, 2004 to the day before the Financial Instruments and Exchange Act Effective Date, in of the Former Order for Enforcement of the Income Tax Act the phrase "public interest trust" is deemed to be replaced with "public interest trust, etc." and the phrase "the following beneficiary certificates" with "the following beneficiary certificates (excluding those listed in )", in of the Former Order for Enforcement of the Income Tax Act the phrase "public interest trust" is deemed to be replaced with "public interest trust, etc.", in the phrase "public interest trust (" is deemed to be replaced with "public interest trust or participant protection trust (", the phrase "'public interest trust'" with "'public interest trust, etc.'" and the phrase "of the public interest trust" with "of the public interest trust, etc.", in the phrase "public interest trust" is deemed to be replaced with "public interest trust, etc.", and in and of the Former Order for Enforcement of the Income Tax Act the phrase "public interest trust" is deemed to be replaced with "public interest trust, etc."; and on or after the Financial Instruments and Exchange Act Effective Date, in of the Former Order for Enforcement of the Income Tax Act the phrase "public interest trust" is deemed to be replaced with "public interest trust, etc." and the phrase "beneficiary certificates are the following beneficiary certificates" with "beneficial interests are the following beneficial interests (excluding those listed in )", in , and the phrase "beneficiary certificate" is deemed to be replaced with "beneficial interest", in the phrase " (Notice by Persons Receiving Consideration for Transfer of Shares, etc.)" is deemed to be replaced with " (Application of This Act to Trustee Corporations, etc.)" and the phrase "bond-type beneficiary certificate" with "bond-type beneficial interest", in of the Former Order for Enforcement of the Income Tax Act the phrase "public interest trust" is deemed to be replaced with "public interest trust, etc.", in the phrase "public interest trust (" is deemed to be replaced with "public interest trust or participant protection trust (", the phrase "'public interest trust'" with "'public interest trust, etc.'" and the phrase "of the public interest trust" with "of the public interest trust, etc.", in the phrase "public interest trust" is deemed to be replaced with "public interest trust, etc.", in of the Former Order for Enforcement of the Income Tax Act the phrase "public interest trust" is deemed to be replaced with "public interest trust, etc.", in the phrase "or equivalent thereto (including post offices)" is deemed to be replaced with "or equivalent thereto", in the phrase "Investment Trust management business operator" is deemed to be replaced with "Investment Trust management company" and the phrase "" with "", in the phrase "Investment Trust management business operator" is deemed to be replaced with "Investment Trust management company", and in of the Former Order for Enforcement of the Income Tax Act the phrase "public interest trust" is deemed to be replaced with "public interest trust, etc.".

の規定によりなおその効力を有するものとされる（に係る部分に限る。）の規定に基づく（平成十六年一月一日以後は、に係る部分に限る。）及びの規定は、なおその効力を有する。この場合において、の施行の日から平成十五年十二月三十一日までの間は、中「公益信託」とあるのは「公益信託等」と、中「公益信託に」とあるのは「公益信託等に」と、中「公益信託（」とあるのは「公益信託若しくは加入者保護信託（」と、「「公益信託」」とあるのは「「公益信託等」」と、「公益信託の」とあるのは「公益信託等の」と、中「公益信託」とあるのは「公益信託等」と、及び中「公益信託」とあるのは「公益信託等」とし、平成十六年一月一日から金融商品取引法施行日の前日までの間は、中「公益信託」とあるのは「公益信託等」と、「次に掲げる受益証券」とあるのは「次に掲げる受益証券（に掲げるものを除く。）」と、中「公益信託に」とあるのは「公益信託等に」と、中「公益信託（」とあるのは「公益信託若しくは加入者保護信託（」と、「「公益信託」」とあるのは「「公益信託等」」と、「公益信託の」とあるのは「公益信託等の」と、中「公益信託」とあるのは「公益信託等」と、及び中「公益信託」とあるのは「公益信託等」とし、金融商品取引法施行日以後は、中「公益信託」とあるのは「公益信託等」と、「受益証券は、次に掲げる受益証券」とあるのは「受益権は、次に掲げる受益権（に掲げるものを除く。）」と、、及び中「受益証券」とあるのは「受益権」と、中「（株式等の譲渡の対価の受領者の告知）」とあるのは「（受託法人等に関するこの法律の適用）」と、「社債的受益証券」とあるのは「社債的受益権」と、中「公益信託に」とあるのは「公益信託等に」と、中「公益信託（」とあるのは「公益信託若しくは加入者保護信託（」と、「「公益信託」」とあるのは「「公益信託等」」と、「公益信託の」とあるのは「公益信託等の」と、中「公益信託」とあるのは「公益信託等」と、中「公益信託」とあるのは「公益信託等」と、中「準ずるもの（郵便局を含む。）」とあるのは「準ずるもの」と、中「投資信託委託業者」とあるのは「投資信託委託会社」と、「」とあるのは「」と、中「投資信託委託業者」とあるのは「投資信託委託会社」と、中「公益信託」とあるのは「公益信託等」とする。

Article 280, paragraph (2) (limited to the portion pertaining to ) of the Order for Enforcement of the Income Tax Act after the amendment by the provisions of applies to income arising from the transfer of assets listed in on or after the date of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date"), and for income arising from the transfer, before the Effective Date, of assets listed in of the Former Order for Enforcement of the Income Tax Act, the provisions then in force continue to govern.

の規定による改正後の所得税法施行令第二百八十条第二項（に係る部分に限る。）の規定は、この政令の施行の日（以下「施行日」という。）以後にに掲げる資産の譲渡により生ずる所得について適用し、施行日前にに掲げる資産の譲渡により生じた所得については、なお従前の例による。

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