Supplementary Provisions, Article 7Transitional Measures Concerning Income from Transfer of Assets in Japan

The provisions of Article 280, paragraph (2) (Income from the Transfer of Assets in Japan) of the New Order apply to income arising from the transfer of assets listed in item (ii) of that paragraph that an individual carries out on or after the Effective Date, and the provisions then in force continue to govern income arising from the transfer of those assets that an individual carried out before the Effective Date.