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Supplementary Provisions, Article 3Transitional Measures Concerning the Scope of Short-Term Capital Gains

第三条(短期譲渡所得の範囲に関する経過措置)

The provisions of Article 82 (limited to the part pertaining to items (ii) and (iii)) of the New Order apply to the extinguishment of the spouse's right of residence prescribed in item (ii) of that Article and the extinguishment of the right prescribed in item (iii) of that Article that occur on or after the date of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date").

新令第八十二条(第二号及び第三号に係る部分に限る。)の規定は、この政令の施行の日(以下「施行日」という。)以後の同条第二号に規定する配偶者居住権の消滅及び同条第三号に規定する権利の消滅について適用する。

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