Supplementary Provisions, Article 5Transitional Measures Concerning Conversion of Transactions in a Foreign Currency, etc.
第五条（外貨建取引の換算等に関する経過措置）
The provisions of Article 61-8, paragraph (1) (Conversion of Transactions in a Foreign Currency) of the New Act apply to transactions in a foreign currency prescribed in that paragraph (referred to as "transactions in a foreign currency" in the following paragraph) that a corporation conducts on or after the date of the beginning of the business year of the amendment.
新法第六十一条の八第一項（外貨建取引の換算）の規定は、法人が改正事業年度開始の日以後に行う同項に規定する外貨建取引（次項において「外貨建取引」という。）について適用する。
The provisions of Article 61-8, paragraph (2) of the New Act apply to those transactions in a foreign currency that a corporation conducted before the date of the beginning of the business year of the amendment for which, on or after that date, it concluded a foreign exchange futures contract, etc. prescribed in that paragraph and thereby determined the amount in Japanese yen (meaning the amount in Japanese yen prescribed in paragraph (1) of that Article), and to transactions in a foreign currency that it conducts on or after that date.
新法第六十一条の八第二項の規定は、法人が改正事業年度開始の日前に行った外貨建取引のうち同日以後に同項に規定する先物外国為替契約等を締結して円換算額（同条第一項に規定する円換算額をいう。）を確定させたもの及び同日以後に行う外貨建取引について適用する。