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Article 170Special Provisions on Capital Gains upon Departure from Japan

第百七十条(国外転出をする場合の譲渡所得等の特例)

The Securities specified by Cabinet Order prescribed in Article 60-2, paragraph (1) (Special Provisions on Capital Gains upon Departure from Japan) of the Act are the following Securities that are to give rise to the income listed in Article 161, paragraph (1), item (xii) (Domestic Source Income) of the Act:

法第六十条の二第一項(国外転出をする場合の譲渡所得等の特例)に規定する政令で定める有価証券は、次に掲げる有価証券で法第百六十一条第一項第十二号(国内源泉所得)に掲げる所得を生ずべきものとする。

Specified restricted shares or succeeding restricted shares prescribed in Article 84, paragraph (1) (Value, etc. of Restricted Shares) for which the restriction on transfer prescribed in that paragraph has not been lifted;

第八十四条第一項(譲渡制限付株式の価額等)に規定する特定譲渡制限付株式又は承継譲渡制限付株式で、同項に規定する譲渡についての制限が解除されていないもの

Securities representing a right listed in the items of Article 84, paragraph (3) with regard to which the provisions of that paragraph would apply if that right were exercised.

第八十四条第三項各号に掲げる権利で当該権利の行使をしたならば同項の規定の適用のあるものを表示する有価証券

The things specified by Cabinet Order as equivalent to a transfer prescribed in Article 60-2, paragraph (4) of the Act are the transfer or extinguishment of rights corresponding to the amount of money and the value of assets other than money, with regard to the shares, etc. prescribed in Article 37-10, paragraph (2) of the Act on Special Measures Concerning Taxation, based on the grounds prescribed in the items of Article 37-10, paragraph (3) or (4) of that Act or in the items of Article 37-11, paragraph (4) of that Act that gave rise to the delivery of money and assets other than money the sum of whose amount and value is deemed, under Article 37-10, paragraph (3) or (4) (Special Provisions on Taxation of Capital Gains, etc. on General Shares, etc.) or Article 37-11, paragraph (3) or (4) (Special Provisions on Taxation of Capital Gains, etc. on Listed Shares, etc.) of that Act, to be revenue pertaining to capital gains, etc. on general shares, etc. prescribed in Article 37-10, paragraph (1) of that Act or capital gains, etc. on listed shares, etc. prescribed in Article 37-11, paragraph (1) of that Act.

法第六十条の二第四項に規定する譲渡に類するものとして政令で定めるものは、租税特別措置法第三十七条の十第三項若しくは第四項(一般株式等に係る譲渡所得等の課税の特例)又は第三十七条の十一第三項若しくは第四項(上場株式等に係る譲渡所得等の課税の特例)の規定によりその額及び価額の合計額が同法第三十七条の十第一項に規定する一般株式等に係る譲渡所得等又は同法第三十七条の十一第一項に規定する上場株式等に係る譲渡所得等に係る収入金額とみなされる金銭及び金銭以外の資産の交付の基因となつた同法第三十七条の十第三項若しくは第四項各号又は第三十七条の十一第四項各号に規定する事由に基づく同法第三十七条の十第二項に規定する株式等についての当該金銭の額及び当該金銭以外の資産の価額に対応する権利の移転又は消滅とする。

The period specified by Cabinet Order as the period of having a domicile or residence in Japan prescribed in Article 60-2, paragraph (5) of the Act is the following periods:

法第六十条の二第五項に規定する国内に住所又は居所を有していた期間として政令で定める期間は、次に掲げる期間とする。

The period of having a domicile or residence in Japan (excluding the period of residence with a status of residence in the upper column of Appended Table I (Status of Residence) of the Immigration Control and Refugee Recognition Act (Cabinet Order No. 319 of 1951));

国内に住所又は居所を有していた期間(出入国管理及び難民認定法(昭和二十六年政令第三百十九号)別表第一(在留資格)の上欄の在留資格をもつて在留していた期間を除く。)

With regard to an individual (including the individual's heir) who has received a tax payment grace period under Article 137-2, paragraph (1) (Tax Payment Grace Period Where the Special Provisions on Capital Gains and Similar Income upon Departure from Japan Apply) of the Act (including where it applies under Article 137-2, paragraph (2) of the Act; the same applies hereinafter in this item) with regard to the income tax for the year that includes the day on which the individual made a departure from Japan prescribed in Article 60-2, paragraph (1) of the Act (hereinafter in this Article referred to as "departure from Japan"), the period from that day (where the obligation to pay the income tax subject to deferral prescribed in Article 137-2, paragraph (13) of the Act has been succeeded to under that paragraph, the day of that succession) until the time limit pertaining to that tax payment grace period (limited to the latest of the time limits under Article 137-2, paragraph (1), (5), (8), or (9) of the Act and other provisions specified by Ministry of Finance Order) (excluding the period listed in the preceding item);

法第六十条の二第一項に規定する国外転出(以下この条において「国外転出」という。)をした日の属する年分の所得税につき法第百三十七条の二第一項(国外転出をする場合の譲渡所得等の特例の適用がある場合の納税猶予)(同条第二項の規定により適用する場合を含む。以下この号において同じ。)の規定による納税の猶予を受けた個人(その相続人を含む。)に係る同日(同条第十三項の規定により同項に規定する納税猶予分の所得税額に係る納付の義務を承継した場合には、当該承継した日)から当該納税の猶予に係る期限(同条第一項、第五項、第八項又は第九項の規定その他財務省令で定める規定による期限のうち最も遅いものに限る。)までの期間(前号に掲げる期間を除く。)

With regard to an individual (including the individual's heir) who has received a tax payment grace period under Article 137-3, paragraph (1) or (2) (Tax Payment Grace Period Where the Special Provisions on Capital Gains and Similar Income If Assets Are Transferred to a Nonresident by Gift or Similar Means Apply) of the Act (including where those provisions apply under paragraph (3) of that Article; the same applies hereinafter in this item) with regard to the income tax for the year that includes the day on which the individual received the transfer of the covered assets prescribed in paragraph (1) of that Article by gift, inheritance, or bequest, the period from the day of that gift or the day of the commencement of the succession (where the obligation to pay the income tax subject to deferral prescribed in paragraph (15) of that Article has been succeeded to under that paragraph, the day of that succession) until the time limit pertaining to that tax payment grace period (limited to the latest of the time limits under paragraph (1), (2), (6), (9), or (11) of that Article and other provisions specified by Ministry of Finance Order) (excluding the periods listed in the preceding two items).

贈与、相続又は遺贈により法第百三十七条の三第一項(贈与等により非居住者に資産が移転した場合の譲渡所得等の特例の適用がある場合の納税猶予)に規定する対象資産の移転を受けた日の属する年分の所得税につき同項又は同条第二項(これらの規定を同条第三項の規定により適用する場合を含む。以下この号において同じ。)の規定による納税の猶予を受けた個人(その相続人を含む。)に係る当該贈与の日又は相続の開始の日(同条第十五項の規定により同項に規定する納税猶予分の所得税額に係る納付の義務を承継した場合には、当該承継した日)から当該納税の猶予に係る期限(同条第一項、第二項、第六項、第九項又は第十一項の規定その他財務省令で定める規定による期限のうち最も遅いものに限る。)までの期間(前二号に掲げる期間を除く。)

The transfers specified by Cabinet Order prescribed in Article 60-2, paragraph (8) of the Act are the following transfers:

法第六十条の二第八項に規定する政令で定める譲渡は、次に掲げる譲渡とする。

A transfer of the Securities and similar interests prescribed in Article 60-2, paragraph (1) of the Act (hereinafter in this Article and the following Article referred to as "Securities and similar interests") that is made at a price lower than the value at the time of the transfer;

法第六十条の二第一項に規定する有価証券等(以下この条及び次条において「有価証券等」という。)の譲渡でその譲渡の時における価額より低い価額によりされるもの

A transfer of Securities and similar interests in a case found to result in an unjust reduction of the burden of the income tax for the year that includes the day of the departure from Japan of the individual prescribed in Article 60-2, paragraph (8) of the Act (including the individual's heir) by making that transfer.

有価証券等の譲渡をすることにより法第六十条の二第八項に規定する個人(その相続人を含む。)の国外転出の日の属する年分の所得税の負担を不当に減少させる結果となると認められる場合における当該譲渡

The grounds specified by Cabinet Order prescribed in Article 60-2, paragraph (8), item (i) of the Act are the grounds listed in the following items, and the amount calculated as specified by Cabinet Order prescribed in item (i) of that paragraph is the amount calculated by multiplying, by the number of Securities and similar interests for which the transfer or the gift or inheritance with limited liability under item (i) of that paragraph occurred, the amount specified in each of the following items according to the category of the grounds listed in those items that arose with respect to the Securities and similar interests that the individual prescribed in that paragraph held at the time of the departure from Japan (where there are Securities and similar interests acquired after the time of the departure from Japan by the grounds listed in those items, those Securities and similar interests), pertaining to the Securities and similar interests acquired by the grounds listed in those items or held continuously from before the time when those grounds arose; in this case, after the time when those grounds arose with respect to the Securities and similar interests, the amount specified in those items is deemed to be the value at departure from Japan prescribed in those items pertaining to those Securities and similar interests.

法第六十条の二第八項第一号に規定する政令で定める事由は次の各号に掲げる事由とし、同項第一号に規定する政令で定めるところにより計算した金額は、同項に規定する個人が国外転出の時に有していた有価証券等(当該国外転出の時後に当該各号に掲げる事由により取得した有価証券等がある場合には、当該有価証券等)について生じた当該各号に掲げる事由により取得した有価証券等又は当該事由が生じた時前から引き続き有していた有価証券等に係る当該事由の次の各号に掲げる区分に応じ当該各号に定める金額に、同項第一号の譲渡又は限定相続等があつた有価証券等の数を乗じて計算した金額とする。この場合において、有価証券等につき当該事由が生じた時後は、当該各号に定める金額を当該有価証券等に係る当該各号に規定する国外転出時評価額とみなす。

A share exchange or share transfer listed in Article 60-2, paragraph (11), item (i) of the Act of a corporation that issued shares (including capital contributions; the same applies hereinafter in this item): the amount specified respectively below according to the category of cases listed below:

株式(出資を含む。以下この号において同じ。)を発行した法人の法第六十条の二第十一項第一号に掲げる株式交換又は株式移転 次に掲げる場合の区分に応じそれぞれ次に定める金額

In the case of having acquired, by that share exchange, shares of the wholly owning parent corporation in a share exchange or shares of the parent corporation prescribed in Article 167-7, paragraph (4) (Calculation, etc. of Acquisition Price of Shares, etc. Acquired Through a Share Exchange, etc.) (hereinafter in this item referred to as "shares of the parent corporation, etc."), or of having acquired, by that share transfer, shares of the wholly owning parent corporation resulting from a share transfer prescribed in paragraph (6) of that Article: the amount calculated by dividing the value at departure from Japan of the shares issued by the corporation that underwent that share exchange or share transfer (meaning the amount calculated by classifying Securities and similar interests by each different type and issue, and dividing the amount specified in each item of Article 60-2, paragraph (1) of the Act according to the category of cases listed in those items at the time of the departure from Japan of that individual by the number of units of those Securities and similar interests held at the time of that departure from Japan; the same applies hereinafter in this paragraph) by the number of those shares of the parent corporation, etc. or those shares of the wholly owning parent corporation resulting from a share transfer acquired through that share exchange or share transfer per one of those shares (per one unit, for capital contributions);

当該株式交換により第百六十七条の七第四項(株式交換等による取得株式等の取得価額の計算等)に規定する株式交換完全親法人の株式若しくは親法人の株式(以下この号において「親法人株式等」という。)を取得した場合又は当該株式移転により同条第六項に規定する株式移転完全親法人の株式を取得した場合 当該株式交換又は株式移転があつた法人が発行した株式の国外転出時評価額(有価証券等をその種類及び銘柄の異なるごとに区分し、当該個人の国外転出の時における法第六十条の二第一項各号に掲げる場合の区分に応じ当該各号に定める金額を当該国外転出の時において有するその有価証券等の単位数で除して計算した金額をいう。以下この項において同じ。)を、当該株式交換又は株式移転により当該株式一株(出資については、一口)について取得した当該親法人株式等又は株式移転完全親法人の株式の数で除して計算した金額

In the case of not having acquired shares of the parent corporation, etc. by that share exchange: the amount obtained by adding, to the value at departure from Japan of the shares of the parent corporation, etc. pertaining to that share exchange, the amount calculated by multiplying the value at departure from Japan of the shares that ceased to be held due to that share exchange by the number of those shares held at the time of that departure from Japan and dividing the result by the number of shares of the parent corporation, etc. held at the time of that departure from Japan;

当該株式交換により親法人株式等を取得しなかつた場合 当該株式交換に係る親法人株式等の国外転出時評価額に、当該株式交換によつて有しないこととなつた株式の国外転出時評価額に当該国外転出の時において有する当該株式の数を乗じてこれをその国外転出の時において有する親法人株式等の数で除して計算した金額を加算した金額

The exercise of a right of claim prescribed in Article 60-2, paragraph (11), item (ii) of the Act, the occurrence of the grounds to acquire, the resolution to acquire, or the exercise (hereinafter in this item referred to as the "exercise of a right of claim, etc.") with regard to the shares with a put option, shares subject to call, shares subject to class-wide call, bond with share options, share options subject to call, or bond with share options to which share options subject to call are attached prescribed in that item (hereinafter in this item referred to as "shares with put options, etc."): the amount calculated by dividing the value at departure from Japan of the shares with put options, etc. for which that exercise of a right of claim, etc. occurred by the number of shares (including capital contributions and investment units prescribed in ; the same applies hereinafter in this paragraph) or share options acquired per one unit of those shares with put options, etc. through that exercise of a right of claim, etc.;

法第六十条の二第十一項第二号に規定する取得請求権付株式、取得条項付株式、全部取得条項付種類株式、新株予約権付社債、取得条項付新株予約権又は取得条項付新株予約権が付された新株予約権付社債(以下この号において「取得請求権付株式等」という。)の同項第二号に規定する請求権の行使、取得事由の発生、取得決議又は行使(以下この号において「請求権の行使等」という。) 当該請求権の行使等があつた取得請求権付株式等の国外転出時評価額を、当該請求権の行使等により当該取得請求権付株式等一単位について取得した株式((定義)に規定する投資口を含む。以下この項において同じ。)又は新株予約権の数で除して計算した金額

A split or consolidation of shares or of beneficial interests in an Investment Trust or a Specified Trust That Issues Beneficiary Certificates: the amount calculated in accordance with the provisions of Article 110, paragraph (1) or (2) (Acquisition Price of Shares, etc. in the Case of a Share Split or Consolidation) on the basis of the value at departure from Japan of the shares or beneficial interests that underwent that split or consolidation;

株式又は投資信託若しくは特定受益証券発行信託の受益権の分割又は併合 当該分割又は併合があつた株式又は受益権の国外転出時評価額を基礎として第百十条第一項又は第二項(株式の分割又は併合の場合の株式等の取得価額)の規定に準じて計算した金額

A gratis allotment of shares prescribed in Article 111, paragraph (2) (Acquisition Price of Shares Acquired through Allotment to Shareholders) of a corporation that issued shares (limited to a gratis allotment of shares in which shares in the same class of shares as those shares are allotted): the amount calculated in accordance with the provisions of that paragraph on the basis of the value at departure from Japan of the shares that gave rise to that gratis allotment of shares;

株式を発行した法人の第百十一条第二項(株主割当てにより取得した株式の取得価額)に規定する株式無償割当て(当該株式無償割当てにより当該株式と同一の種類の株式が割り当てられる場合の当該株式無償割当てに限る。) 当該株式無償割当ての基因となつた株式の国外転出時評価額を基礎として同項の規定に準じて計算した金額

A merger prescribed in Article 112, paragraph (1) (Acquisition Price of Shares, etc. Acquired Through a Merger) of a corporation that issued shares: the amount calculated in accordance with the provisions of that paragraph on the basis of the value at departure from Japan of the shares of the merged corporation prescribed in that paragraph pertaining to that merger;

株式を発行した法人の第百十二条第一項(合併により取得した株式等の取得価額)に規定する合併 当該合併に係る同項に規定する被合併法人の株式の国外転出時評価額を基礎として同項の規定に準じて計算した金額

A merger without consideration prescribed in Article 112, paragraph (2) in which the corporation that issued shares is the acquiring corporation prescribed in Article 112, paragraph (1): the amount calculated in accordance with the provisions of Article 112, paragraph (2) on the basis of the value at departure from Japan of the shares of that acquiring corporation pertaining to that merger without consideration;

株式を発行した法人を第百十二条第一項に規定する合併法人とする同条第二項に規定する無対価合併 当該無対価合併に係る当該合併法人の株式の国外転出時評価額を基礎として同項の規定に準じて計算した金額

With regard to the beneficial interests in an Investment Trust, etc. prescribed in Article 112, paragraph (3) (hereinafter in this item referred to as "Investment Trust, etc."), a merger of trusts of the Investment Trust, etc. prescribed in that paragraph: the amount calculated in accordance with the provisions of that paragraph on the basis of the value at departure from Japan of the beneficial interests in the former Investment Trust, etc. pertaining to that merger of trusts;

第百十二条第三項に規定する投資信託等(以下この号において「投資信託等」という。)の受益権に係る投資信託等の同項に規定する信託の併合 当該信託の併合に係る従前の投資信託等の受益権の国外転出時評価額を基礎として同項の規定に準じて計算した金額

A company split by split-off prescribed in Article 113, paragraph (1) (Acquisition Price of Shares, etc. Acquired Through a Company Split by Split-Off) of a corporation that issued shares: the amount specified respectively below according to the category of shares listed below:

株式を発行した法人の第百十三条第一項(分割型分割により取得した株式等の取得価額)に規定する分割型分割 次に掲げる株式の区分に応じそれぞれ次に定める金額

Shares of the succeeding corporation in a company split prescribed in Article 113, paragraph (1) pertaining to that company split by split-off or shares of the succeeding parent corporation in a company split prescribed in that paragraph: the amount calculated in accordance with the provisions of Article 113, paragraph (1) on the basis of the value at departure from Japan of the shares of the splitting corporation prescribed in Article 61, paragraph (6), item (vi) (Method of Calculating the Amount of Stated Capital, etc. Corresponding to Shares Held, etc.) pertaining to that company split by split-off (hereinafter in (b) and in (b) of the following item referred to as "splitting corporation");

当該分割型分割に係る第百十三条第一項に規定する分割承継法人の株式又は同項に規定する分割承継親法人の株式 当該分割型分割に係る第六十一条第六項第六号(所有株式に対応する資本金等の額の計算方法等)に規定する分割法人(ロ及び次号ロにおいて「分割法人」という。)の株式の国外転出時評価額を基礎として第百十三条第一項の規定に準じて計算した金額

Shares of the splitting corporation pertaining to that company split by split-off that the individual has held continuously since before that company split by split-off: the amount calculated in accordance with the provisions of Article 113, paragraph (3) on the basis of the value at departure from Japan of the shares of that splitting corporation;

当該個人が当該分割型分割の前から引き続き有している当該分割型分割に係る分割法人の株式 当該分割法人の株式の国外転出時評価額を基礎として第百十三条第三項の規定に準じて計算した金額

A company split by split-off without consideration prescribed in Article 113, paragraph (2) in which the corporation that issued shares is the succeeding corporation in a company split prescribed in Article 113, paragraph (1): the amount specified respectively below according to the category of shares listed below:

株式を発行した法人を第百十三条第一項に規定する分割承継法人とする同条第二項に規定する無対価分割型分割 次に掲げる株式の区分に応じそれぞれ次に定める金額

Shares of that succeeding corporation in a company split pertaining to that company split by split-off without consideration: the amount calculated in accordance with the provisions of Article 113, paragraph (2) on the basis of the value at departure from Japan of the shares of that succeeding corporation in a company split;

当該無対価分割型分割に係る当該分割承継法人の株式 当該分割承継法人の株式の国外転出時評価額を基礎として第百十三条第二項の規定に準じて計算した金額

Shares of the splitting corporation pertaining to that company split by split-off without consideration that the individual has held continuously since before that company split by split-off without consideration: the amount calculated in accordance with the provisions of Article 113, paragraph (3) on the basis of the value at departure from Japan of the shares of that splitting corporation;

当該個人が当該無対価分割型分割の前から引き続き有している当該無対価分割型分割に係る分割法人の株式 当該分割法人の株式の国外転出時評価額を基礎として第百十三条第三項の規定に準じて計算した金額

With regard to beneficial interests in a Specified Trust That Issues Beneficiary Certificates, a trust split of the Specified Trust That Issues Beneficiary Certificates, as prescribed in Article 113, paragraph (6): the amount specified respectively below according to the category of beneficial interests listed below:

特定受益証券発行信託の受益権に係る特定受益証券発行信託の第百十三条第六項に規定する信託の分割 次に掲げる受益権の区分に応じそれぞれ次に定める金額

The successor trust beneficial interest prescribed in Article 113, paragraph (6) pertaining to that trust split: the amount calculated in accordance with the provisions of that paragraph on the basis of the value at departure from Japan of the beneficial interests in the split trust prescribed in that paragraph pertaining to that trust split (hereinafter in (b) referred to as "split trust");

当該信託の分割に係る第百十三条第六項に規定する承継信託受益権 当該信託の分割に係る同項に規定する分割信託(ロにおいて「分割信託」という。)の受益権の国外転出時評価額を基礎として同項の規定に準じて計算した金額

Beneficial interests in the split trust pertaining to that trust split that the individual has held continuously since before that trust split: the amount calculated in accordance with the provisions of Article 113, paragraph (7) on the basis of the value at departure from Japan of the beneficial interests in that split trust;

当該個人が当該信託の分割の前から引き続き有している当該信託の分割に係る分割信託の受益権 当該分割信託の受益権の国外転出時評価額を基礎として第百十三条第七項の規定に準じて計算した金額

A share distribution prescribed in Article 113-2, paragraph (1) (Acquisition Price of Shares, etc. Acquired Through a Share Distribution) of a corporation that issued shares: the amount specified respectively below according to the category of shares listed below:

株式を発行した法人の第百十三条の二第一項(株式分配により取得した株式等の取得価額)に規定する株式分配 次に掲げる株式の区分に応じそれぞれ次に定める金額

Shares of the wholly owned subsidiary corporation prescribed in Article 113-2, paragraph (1) pertaining to that share distribution: the amount calculated in accordance with the provisions of paragraph (1) of that Article on the basis of the value at departure from Japan of the shares of the corporation making a distribution in kind prescribed in paragraph (3) of that Article pertaining to that share distribution (hereinafter in (b) referred to as "corporation making a distribution in kind");

当該株式分配に係る第百十三条の二第一項に規定する完全子法人の株式 当該株式分配に係る同条第三項に規定する現物分配法人(ロにおいて「現物分配法人」という。)の株式の国外転出時評価額を基礎として同条第一項の規定に準じて計算した金額

Shares of the corporation making a distribution in kind pertaining to that share distribution that the individual has held continuously since before that share distribution: the amount calculated in accordance with the provisions of Article 113-2, paragraph (2) on the basis of the value at departure from Japan of the shares of that corporation making a distribution in kind;

当該個人が当該株式分配の前から引き続き有している当該株式分配に係る現物分配法人の株式 当該現物分配法人の株式の国外転出時評価額を基礎として第百十三条の二第二項の規定に準じて計算した金額

A return of capital or a distribution of residual assets upon dissolution prescribed in Article 114, paragraph (1) (Acquisition Price of Shares, etc. in the Case of a Return of Capital, etc.) of a corporation that issued shares: the amount calculated in accordance with the provisions of that paragraph on the basis of the value at departure from Japan of the shares of that corporation that the individual has held continuously since before that return of capital or distribution of residual assets upon dissolution;

株式を発行した法人の第百十四条第一項(資本の払戻し等があつた場合の株式等の取得価額)に規定する資本の払戻し又は解散による残余財産の分配 当該個人が当該資本の払戻し又は解散による残余財産の分配の前から引き続き有している当該法人の株式の国外転出時評価額を基礎として同項の規定に準じて計算した金額

The refund prescribed in Article 114, paragraph (3) of the contribution held prescribed in that paragraph of a corporation: the amount calculated in accordance with the provisions of that paragraph on the basis of the value at departure from Japan of that contribution held in that corporation that the individual has held continuously since before that refund;

法人の第百十四条第三項に規定する所有出資の同項に規定する払戻し 当該個人が当該払戻しの前から引き続き有している当該法人の当該所有出資の国外転出時評価額を基礎として同項の規定に準じて計算した金額

With regard to beneficial interests in a Specified Trust That Issues Beneficiary Certificates, the refund of the Specified Trust That Issues Beneficiary Certificates, as prescribed in Article 114, paragraph (4): the amount calculated in accordance with the provisions of that paragraph on the basis of the value at departure from Japan of the beneficial interests in that Specified Trust That Issues Beneficiary Certificates that the individual has held continuously since before that refund;

特定受益証券発行信託の受益権に係る特定受益証券発行信託の第百十四条第四項に規定する払戻し 当該個人が当該払戻しの前から引き続き有している当該特定受益証券発行信託の受益権の国外転出時評価額を基礎として同項の規定に準じて計算した金額

A distribution of proceeds pertaining to beneficial interests in an Open-Ended Securities Investment Trust (excluding what is paid upon the termination of that Open-Ended Securities Investment Trust or the partial cancellation of that Open-Ended Securities Investment Trust, and limited to a distribution of proceeds that includes the special distribution prescribed in Article 27 (Distributions of Proceeds of Open-Ended Securities Investment Trusts Treated as Nontaxable)): the amount calculated in accordance with the provisions of Article 114, paragraph (6) on the basis of the value at departure from Japan of the beneficial interests in that Open-Ended Securities Investment Trust that the individual has held continuously since before that distribution of proceeds;

オープン型の証券投資信託の受益権に係る収益の分配(当該オープン型の証券投資信託の終了又は当該オープン型の証券投資信託の一部の解約により支払われるものを除くものとし、その収益の分配のうちに第二十七条(オープン型の証券投資信託の収益の分配のうち非課税とされるもの)に規定する特別分配金が含まれているものに限る。) 当該個人が当該収益の分配の前から引き続き有している当該オープン型の証券投資信託の受益権の国外転出時評価額を基礎として第百十四条第六項の規定に準じて計算した金額

An entity conversion prescribed in Article 115 (Acquisition Price of Shares, etc. in the Case of an Entity Conversion) of a corporation that issued shares: the amount calculated in accordance with the provisions of that Article on the basis of the value at departure from Japan of the shares of the corporation that underwent that entity conversion;

株式を発行した法人の第百十五条(組織変更があつた場合の株式等の取得価額)に規定する組織変更 当該組織変更をした法人の株式の国外転出時評価額を基礎として同条の規定に準じて計算した金額

A merger, etc. prescribed in Article 116 (Acquisition Price of Share Options, etc. in the Case of a Merger, etc.) in which the corporation that issued share options (including subscription rights for new investment units prescribed in ; the same applies hereinafter in this paragraph) or bonds with share options is the merged corporation, splitting corporation, wholly owned subsidiary corporation in a share exchange, or wholly owned subsidiary corporation in a share transfer prescribed in that Article: the amount calculated in accordance with the provisions of that Article on the basis of the value at departure from Japan of the share options or bonds with share options of the corporation that underwent that merger, etc.;

新株予約権(に規定する新投資口予約権を含む。以下この項において同じ。)又は新株予約権付社債を発行した法人を第百十六条(合併等があつた場合の新株予約権等の取得価額)に規定する被合併法人、分割法人、株式交換完全子法人又は株式移転完全子法人とする同条に規定する合併等 当該合併等をした法人の新株予約権又は新株予約権付社債の国外転出時評価額を基礎として同条の規定に準じて計算した金額

The exercise of share options: the amount calculated by dividing the sum of the value at departure from Japan of the share options for which that exercise occurred and the amount of money paid for one of those share options upon the exercise of those share options by the number of Securities and similar interests acquired for one of those share options through the exercise of those share options.

新株予約権の行使 当該行使があつた当該新株予約権の国外転出時評価額と当該新株予約権の行使に際して当該新株予約権一個について払込みをした金銭の額との合計額を、当該新株予約権の行使により当該新株予約権一個について取得した有価証券等の数で除して計算した金額

Where calculation is made in accordance with the provisions of Article 110, Article 111, paragraph (2), Article 112, Article 113, paragraphs (1) through (3), (6), and (7), Article 113-2, paragraphs (1) and (2), Article 114, paragraphs (1), (3), (4), and (6), Article 115, and Article 116 pursuant to the provisions of items (iii) through (xvi) of the preceding paragraph, the phrase "acquisition price per share (per unit for capital contributions and investment units; the same applies hereinafter in this Division) of the shares held after the split or consolidation that forms the basis for that calculation is to be the amount calculated by multiplying the previous acquisition price of one old share" in Article 110, paragraph (1) is deemed to be replaced with "value at departure from Japan prescribed in Article 170, paragraph (5), item (iii) (Special Provisions on Capital Gains upon Departure from Japan) (hereinafter referred to as "value at departure from Japan") per share (per unit for capital contributions and investment units; the same applies hereinafter in this Division) of the shares held after the split or consolidation that forms the basis for that calculation is to be the amount calculated by multiplying the previous value at departure from Japan of one old share"; the term "acquisition price" in paragraph (2) of that Article and Article 111, paragraph (2) is deemed to be replaced with "value at departure from Japan"; the phrase "acquisition price per share of the acquired shares of the acquiring corporation (hereinafter in this paragraph referred to as "acquiring corporation shares") or shares of the parent corporation of the acquiring corporation (hereinafter in this paragraph referred to as "shares of the parent corporation of the acquiring corporation") that forms the basis for that calculation is to be the amount calculated by dividing the previous acquisition price of one old share (if there is an amount deemed to have been received as a dividend of surplus, dividend of profits, distribution of surplus, or distribution of monies pursuant to Article 25, paragraph (1), item (i) (Deemed Dividends in the Case of a Merger) of the Act, or an amount of expenses required for the acquisition of those acquiring corporation shares or shares of the parent corporation of the acquiring corporation, the amount obtained by adding the portion of that amount deemed to have been received and that amount of expenses that corresponds to one old share)" in Article 112, paragraph (1) is deemed to be replaced with "value at departure from Japan per share of the acquired shares of the acquiring corporation (hereinafter in this paragraph referred to as "acquiring corporation shares") or shares of the parent corporation of the acquiring corporation (hereinafter in this paragraph referred to as "shares of the parent corporation of the acquiring corporation") that forms the basis for that calculation is to be the amount calculated by dividing the previous value at departure from Japan of one old share"; the phrase "acquisition price per share of the shares held that serves as the basis of that calculation is" in paragraph (2) of that Article is deemed to be replaced with "value at departure from Japan per share of the shares held that serves as the basis of that calculation is", "acquisition price of one of the shares held" with "value at departure from Japan of one of the shares held", "held immediately before that merger without consideration" with "held at the time of the departure from Japan prescribed in Article 60-2, paragraph (1) (Special Provisions on Capital Gains upon Departure from Japan) of the Act", "acquisition price of one old share (meaning" with "value at departure from Japan of one old share (meaning", and "the same applies hereinafter in this paragraph) (where there is an amount deemed to have been received as a dividend of surplus, dividend of profits, or distribution of surplus pursuant to Article 25, paragraph (1), item (i) of the Act, the amount obtained by adding the portion of that amount deemed to have been received that corresponds to one old share)" with "the same applies hereinafter in this paragraph)"; the phrase "acquisition price per unit of the acquired beneficial interest in the consolidated Investment Trust, etc. that serves as the basis of that calculation is the amount calculated by dividing the previous acquisition price of one unit of the old beneficial interest (where there is an amount of expenses required for the acquisition of that beneficial interest in the consolidated Investment Trust, etc., the amount obtained by adding the portion of that amount of expenses that corresponds to one unit of the old beneficial interest)" in paragraph (3) of that Article is deemed to be replaced with "value at departure from Japan per unit of the acquired beneficial interest in the consolidated Investment Trust, etc. that serves as the basis of that calculation is the amount calculated by dividing the previous value at departure from Japan of one unit of the old beneficial interest"; the term "acquisition price" in Article 113, paragraph (1) is deemed to be replaced with "value at departure from Japan", and the phrase "acquired for one of the shares held (where there is an amount deemed to have been received as a dividend of surplus or dividend of profits pursuant to Article 25, paragraph (1), item (ii) (Deemed Dividends in the Case of a Company Split by Split-Off) of the Act, or an amount of expenses required for the acquisition of those shares in the succeeding corporation in a company split or shares in the succeeding parent corporation in a company split, the amount obtained by adding the portion of the amount deemed to have been received and the amount of expenses that corresponds to one share in the succeeding corporation in a company split or one share in the succeeding parent corporation in a company split)" with "acquired for one of the shares held"; the term "acquisition price" in paragraph (2) of that Article is deemed to be replaced with "value at departure from Japan", "held immediately before that company split by split-off without consideration" with "held at the time of the departure from Japan prescribed in Article 60-2, paragraph (1) (Special Provisions on Capital Gains upon Departure from Japan) of the Act", and "amount (where there is an amount deemed to have been received as a dividend of surplus or dividend of profits pursuant to Article 25, paragraph (1), item (ii) of the Act, the amount obtained by adding the portion of that amount deemed to have been received that corresponds to one of the shares held)" with "amount"; the term "acquisition price" in paragraph (3) of that Article is deemed to be replaced with "value at departure from Japan"; the term "acquisition price" in paragraph (6) of that Article is deemed to be replaced with "value at departure from Japan", and the phrase "acquired for one unit of the old beneficial interest (where there is an amount of expenses required for the acquisition of that successor trust beneficial interest, the amount obtained by adding the portion of that amount of expenses that corresponds to one unit of successor trust beneficial interest)" with "acquired for one unit of the old beneficial interest"; the term "acquisition price" in paragraph (7) of that Article is deemed to be replaced with "value at departure from Japan"; the term "acquisition price" in Article 113-2, paragraph (1) is deemed to be replaced with "value at departure from Japan", and the phrase "acquired for one of the shares held (where there is an amount deemed to have been received as a dividend of surplus or dividend of profits pursuant to Article 25, paragraph (1), item (iii) (Deemed Dividends in the Case of a Share Distribution) of the Act, or an amount of expenses required for the acquisition of those wholly owned subsidiary shares, the amount obtained by adding the portion of the amount deemed to have been received and the amount of expenses that corresponds to one wholly owned subsidiary share)" with "acquired for one of the shares held"; the term "acquisition price" in paragraph (2) of that Article and Article 114, paragraphs (1), (3), (4), and (6) is deemed to be replaced with "value at departure from Japan"; the phrase "acquisition price per unit of the acquired new shares that forms the basis for that calculation is to be the amount calculated by multiplying the previous acquisition price of one unit of old shares (if there are expenses required for the acquisition of those new shares, the amount obtained by adding the portion of the amount of those expenses that corresponds to one unit of old shares)" in Article 115 is deemed to be replaced with "value at departure from Japan per unit of the acquired new shares that forms the basis for that calculation is to be the amount calculated by multiplying the previous value at departure from Japan of one unit of old shares"; and the phrase "acquisition price per unit of the acquired acquiring corporation's share options, etc. that forms the basis for that calculation is to be the amount calculated by dividing the previous acquisition price of one unit of former share options, etc. (if there are expenses required for the acquisition of those acquiring corporation's share options, etc., the amount obtained by adding the portion of the amount of those expenses that corresponds to one unit of former share options, etc.)" in Article 116 is deemed to be replaced with "value at departure from Japan per unit of the acquired acquiring corporation's share options, etc. that forms the basis for that calculation is to be the amount calculated by dividing the previous value at departure from Japan of one unit of former share options, etc.".

前項第三号から第十六号までの規定により第百十条、第百十一条第二項、第百十二条、第百十三条第一項から第三項まで、第六項及び第七項、第百十三条の二第一項及び第二項、第百十四条第一項、第三項、第四項及び第六項、第百十五条並びに第百十六条の規定に準じて計算する場合には、第百十条第一項中「取得価額は、旧株一株の従前の取得価額」とあるのは「第百七十条第五項第三号(国外転出をする場合の譲渡所得等の特例)に規定する国外転出時評価額(以下「国外転出時評価額」という。)は、旧株一株の従前の国外転出時評価額」と、同条第二項及び第百十一条第二項中「取得価額」とあるのは「国外転出時評価額」と、第百十二条第一項中「取得価額は、旧株一株の従前の取得価額(法第二十五条第一項第一号(合併の場合のみなし配当)の規定により剰余金の配当、利益の配当、剰余金の分配若しくは金銭の分配として交付を受けたものとみなされる金額又はその合併法人株式若しくは合併親法人株式の取得のために要した費用の額がある場合には、当該交付を受けたものとみなされる金額及び費用の額のうち旧株一株に対応する部分の金額を加算した金額)」とあるのは「国外転出時評価額は、旧株一株の従前の国外転出時評価額」と、同条第二項中「取得価額は」とあるのは「国外転出時評価額は」と、「取得価額に」とあるのは「国外転出時評価額に」と、「当該無対価合併の直前に有していた」とあるのは「法第六十条の二第一項(国外転出をする場合の譲渡所得等の特例)に規定する国外転出の時において有する」と、「取得価額(法第二十五条第一項第一号の規定により剰余金の配当、利益の配当又は剰余金の分配として交付を受けたものとみなされる金額がある場合には、当該交付を受けたものとみなされる金額のうち旧株一株に対応する部分の金額を加算した金額)」とあるのは「国外転出時評価額」と、同条第三項中「取得価額は、旧受益権一口の従前の取得価額(その併合投資信託等の受益権の取得のために要した費用の額がある場合には、当該費用の額のうち旧受益権一口に対応する部分の金額を加算した金額)」とあるのは「国外転出時評価額は、旧受益権一口の従前の国外転出時評価額」と、第百十三条第一項中「取得価額」とあるのは「国外転出時評価額」と、「金額(法第二十五条第一項第二号(分割型分割の場合のみなし配当)の規定により剰余金の配当若しくは利益の配当として交付を受けたものとみなされる金額又はその分割承継法人株式若しくは分割承継親法人株式の取得のために要した費用の額がある場合には、当該交付を受けたものとみなされる金額及び費用の額のうち分割承継法人株式又は分割承継親法人株式一株に対応する部分の金額を加算した金額)」とあるのは「金額」と、同条第二項中「取得価額」とあるのは「国外転出時評価額」と、「当該無対価分割型分割の直前に有していた」とあるのは「法第六十条の二第一項(国外転出をする場合の譲渡所得等の特例)に規定する国外転出の時において有する」と、「金額(法第二十五条第一項第二号の規定により剰余金の配当又は利益の配当として交付を受けたものとみなされる金額がある場合には、当該交付を受けたものとみなされる金額のうち所有株式一株に対応する部分の金額を加算した金額)」とあるのは「金額」と、同条第三項中「取得価額」とあるのは「国外転出時評価額」と、同条第六項中「取得価額」とあるのは「国外転出時評価額」と、「金額(その承継信託受益権の取得のために要した費用の額がある場合には、当該費用の額のうち承継信託受益権一口に対応する部分の金額を加算した金額)」とあるのは「金額」と、同条第七項中「取得価額」とあるのは「国外転出時評価額」と、第百十三条の二第一項中「取得価額」とあるのは「国外転出時評価額」と、「金額(法第二十五条第一項第三号(株式分配の場合のみなし配当)の規定により剰余金の配当若しくは利益の配当として交付を受けたものとみなされる金額又はその完全子法人株式の取得のために要した費用の額がある場合には、当該交付を受けたものとみなされる金額及び費用の額のうち完全子法人株式一株に対応する部分の金額を加算した金額)」とあるのは「金額」と、同条第二項並びに第百十四条第一項、第三項、第四項及び第六項中「取得価額」とあるのは「国外転出時評価額」と、第百十五条中「取得価額は、旧株一単位の従前の取得価額(その新株の取得のために要した費用の額がある場合には、当該費用の額のうち旧株一単位に対応する部分の金額を加算した金額)」とあるのは「国外転出時評価額は、旧株一単位の従前の国外転出時評価額」と、第百十六条中「取得価額は、旧新株予約権等一単位の従前の取得価額(その合併法人等新株予約権等の取得のために要した費用の額がある場合には、当該費用の額のうち旧新株予約権等一単位に対応する部分の金額を加算した金額)」とあるのは「国外転出時評価額は、旧新株予約権等一単位の従前の国外転出時評価額」と読み替えるものとする。

Where an individual (including the individual's heir) who is to be subject to the application of Article 60-2, paragraph (1) of the Act for the income tax for the year that includes the day of the departure from Japan has, after the time of that departure from Japan, transferred Securities and similar interests by transfer or by gift or inheritance with limited liability prescribed in Article 60-2, paragraph (8) of the Act, the determination of whether the Securities and similar interests so transferred fall under the Securities and similar interests that the person held at the time of that departure from Japan is to be made on the assumption that the person first transferred or gave Securities and similar interests of the same class acquired after the time of that departure from Japan (excluding, among Securities and similar interests of the same class acquired by gift, inheritance, or bequest, those Securities and similar interests in the case where the person who made the gift or the heir pertaining to the inheritance or bequest is subject to the application of Article 137-3, paragraph (1) or (2) of the Act for the income tax for the year that includes the day of the gift or the day of the commencement of the succession (hereinafter in this paragraph referred to as "Securities, etc. with deferred tax")), and next transferred or gave, in order, starting from those to which the provisions of Article 60-2, paragraph (1) or Article 60-3, paragraph (1) (Special Provisions on Capital Gains upon Transfer of Assets to a Nonresident by Gift or Similar Transfer) of the Act applied earlier, the Securities and similar interests that the individual held at the time of that departure from Japan or the Securities, etc. with deferred tax.

国外転出の日の属する年分の所得税につき法第六十条の二第一項の規定の適用を受けるべき個人(その相続人を含む。)が当該国外転出の時後に譲渡又は同条第八項に規定する限定相続等により有価証券等の移転をした場合において、その移転をした有価証券等が、その者が当該国外転出の時において有していた有価証券等に該当するかどうかの判定は、まず当該国外転出の時後に取得した同一銘柄の有価証券等(贈与、相続又は遺贈により取得した同一銘柄の有価証券等のうち、当該贈与をした者又は当該相続若しくは遺贈に係る相続人が当該贈与の日又は相続の開始の日の属する年分の所得税につき法第百三十七条の三第一項又は第二項の規定の適用を受けている場合における当該有価証券等(以下この項において「猶予適用有価証券等」という。)を除く。)の譲渡又は贈与をし、次に当該個人が当該国外転出の時に有していた有価証券等又は猶予適用有価証券等のうち先に法第六十条の二第一項又は第六十条の三第一項(贈与等により非居住者に資産が移転した場合の譲渡所得等の特例)の規定の適用があつたものから順次譲渡又は贈与をしたものとして行うものとする。

Where the grounds listed in the items of Article 60-2, paragraph (11) of the Act arise with respect to the Securities and similar interests held by the individual prescribed in the preceding paragraph (hereinafter in this paragraph referred to as "former Securities and similar interests"), and the Securities and similar interests acquired by those grounds (hereinafter in this paragraph referred to as "acquired Securities, etc.") are deemed, under Article 60-2, paragraph (11) of the Act, to have been continuously owned, the provisions of the preceding paragraph apply by treating the portion of those former Securities and similar interests that gave rise to the acquisition of those acquired Securities, etc. as Securities and similar interests of the same class as those acquired Securities, etc.

前項に規定する個人が有する有価証券等(以下この項において「従前の有価証券等」という。)について法第六十条の二第十一項各号に掲げる事由が生じた場合において、当該事由により取得した有価証券等(以下この項において「取得有価証券等」という。)が同条第十一項の規定により引き続き所有していたものとみなされるときにおける当該従前の有価証券等のうち当該取得有価証券等の取得の基因となつた部分は、当該取得有価証券等と同一銘柄の有価証券等とみなして、前項の規定を適用する。

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