Supplementary Provisions, Article 11Transitional Measures Concerning Special Provisions on Capital Gains, etc. in the Case of Departure from Japan
第十一条(国外転出をする場合の譲渡所得等の特例に関する経過措置)
The provisions of Article 170, paragraph (5) (limited to the portion pertaining to item (x)-2) and paragraph (6) (Special Provisions on Capital Gains, etc. in the Case of Departure from Japan) of the New Order (including where these provisions are applied mutatis mutandis pursuant to Article 170-2, paragraphs (2) and (3) (Special Provisions on Capital Gains, etc. in the Case Where Assets Are Transferred to a Nonresident by a Gift or Similar Transfer) of the New Order) apply to a share distribution prescribed in Article 170, paragraph (5), item (x)-2 of the New Order that takes place on or after the Effective Date.
新令第百七十条第五項(第十号の二に係る部分に限る。)及び第六項(国外転出をする場合の譲渡所得等の特例)(これらの規定を新令第百七十条の二第二項及び第三項(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)において準用する場合を含む。)の規定は、施行日以後に行われる同号に規定する株式分配について適用する。
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 105 of 2017.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Cabinet Order No. 105 of 2017, the amending Cabinet Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 3, paragraph (1)