Supplementary Provisions, Article 72Transitional Measures Concerning Payment Reports on Futures Transactions

①The provisions of Article 90-5 (Payment Report on Futures Transactions) of the New Regulation apply to the cash settlement, etc. prescribed in that Article pertaining to the futures transactions prescribed in that Article that is carried out on or after the Effective Date, and the provisions then in force continue to govern the cash settlement, etc. prescribed in Article 90-5 (Payment Report on Futures Transactions) of the Former Regulation pertaining to the futures transactions prescribed in that Article that was carried out before the Effective Date.

②With respect to a record that a commodity futures business operator, etc. prescribed in Article 90-5 (Payment Report on Futures Transactions) of the Regulation for Enforcement of the Income Tax Act, in relation to the cash settlement, etc. prescribed in Article 350-3, paragraph (1) of the Former Order that is carried out on or after the Effective Date, for the futures transactions specified in each item of paragraph (2) (Notice by Persons Settling a Futures Contract) of that Article, by a person who gave the notice under those items before the Effective Date, submits pursuant to the provisions of Article 90-5 of that Regulation, in respect of those cash settlements, etc. carried out by the day on which the person carrying out the settlement gives notice pursuant to the provisions of Article 16, paragraph (21) (Transitional Measures Accompanying Partial Amendment of the Order for Enforcement of the Income Tax Act) of the Number Use Arrangement Order (or, if that person does not give that notice by the settlement date prescribed in that paragraph, that settlement date), the provisions of item (i), (a), item (ii), (a) or item (iii), (a) of Article 90-5 of the Regulation for Enforcement of the Income Tax Act, in so far as they pertain to the individual number of the person carrying out the settlement, do not apply.