Supplementary Provisions, Article 8Transitional Measures Concerning the Special Provisions for Capital Gains, etc. upon Departure from Japan, etc.
第八条（国外転出をする場合の譲渡所得等の特例等に関する経過措置）
With regard to the application of Article 170, paragraph (1) (Special Provisions for Capital Gains, etc. upon Departure from Japan) of the New Order during the period from July 1 to December 31, 2015, the phrase "or paragraph (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.)" in that paragraph is deemed to be replaced with "or paragraph (4) (Special Provisions on Taxation of Capital Gains, etc. on Shares, etc.)"; the phrase "capital gains, etc. from general shares, etc. prescribed in Article 37-10, paragraph (1) of that Act or capital gains, etc. from listed shares, etc. prescribed in Article 37-11, paragraph (1) of that Act" is deemed to be replaced with "capital gains, etc. from shares, etc. prescribed in paragraph (1) of that Article"; the phrase "the items of Article 37-10, paragraph (3) or (4) or the items of Article 37-11, paragraph (4) of that Act" is deemed to be replaced with "the items of paragraph (3) or (4) of that Article"; and the phrase "Article 37-10, paragraph (2) of that Act" is deemed to be replaced with "paragraph (2) of that Article".
平成二十七年七月一日から同年十二月三十一日までの間における新令第百七十条第一項（国外転出をする場合の譲渡所得等の特例）の規定の適用については、同項中「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）」とあるのは「又は第四項（株式等に係る譲渡所得等の課税の特例）」と、「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」とあるのは「同条第一項に規定する株式等に係る譲渡所得等」と、「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」とあるのは「同条第三項又は第四項各号」と、「同法第三十七条の十第二項」とあるのは「同条第二項」とする。
With regard to the application of Article 170, paragraph (3), item (i) and Article 170-2, paragraph (1) (Special Provisions for Capital Gains, etc. When Assets Are Transferred to a Nonresident by Gift or Similar Transfer) of the Order for Enforcement of the Income Tax Act in the case where a Resident has had a period of residence before July 1, 2015 with a status of residence in the upper column of Appended Table II (Status of Residence) of the Immigration Control and Refugee Recognition Act (Cabinet Order No. 319 of 1951), the phrase "excluding the period" in Article 170, paragraph (3), item (i) of that Order is deemed to be replaced with "excluding the period and any period of residence through June 30, 2015 with a status of residence in the upper column of Appended Table II (Status of Residence) of that Act".
平成二十七年七月一日前において居住者が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）別表第二（在留資格）の上欄の在留資格をもって在留していた期間がある場合における所得税法施行令第百七十条第三項第一号及び第百七十条の二第一項（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）の規定の適用については、同号中「期間を除く」とあるのは、「期間及び平成二十七年六月三十日までに同法別表第二（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」とする。
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 141 of 2015.
Short name set inSupplementary Provisions, Article 3, paragraph (1)