Supplementary Provisions, Article 8Transitional Measures Concerning the Special Provisions for Capital Gains, etc. upon Departure from Japan, etc.

The provisions of Article 170, paragraph (5) (limited to the portion pertaining to item (xiii) and including the case where it is applied mutatis mutandis pursuant to Article 170-2, paragraph (2) of the New Order) and paragraph (6) (including the case where it is applied mutatis mutandis pursuant to Article 170-2, paragraph (3) of the New Order) of the New Order apply to a refund prescribed in item (xiii) of Article 170, paragraph (5) of the New Order that takes place on or after April 1, 2026.