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Supplementary Provisions, Article 3Transitional Measures Concerning the Acquisition Price of Cryptoassets Acquired by Margin Transaction
第三条（信用取引による暗号資産の取得価額に関する経過措置）
The provisions of Article 119-7 of the New Order apply to income tax for tax year 2024 and subsequent years, and the provisions then in force continue to govern income tax for tax year 2023 and earlier years.
新令第百十九条の七の規定は、令和六年分以後の所得税について適用し、令和五年分以前の所得税については、なお従前の例による。
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.
New Ordermachine translation
「新令」
This Cabinet Order as amended by Article 1 of Cabinet Order No. 134 of 2023.
Short name set inSupplementary Provisions, Article 2, paragraph (1)