Supplementary Provisions, Article 5Transitional Measures Concerning Tax Payment Grace Period, etc. Where the Special Provisions for Capital Gains, etc. upon Departure from Japan Apply

With regard to the application of Article 52-2 (Tax Payment Grace Period Where the Special Provisions for Capital Gains, etc. upon Departure from Japan Apply) and Article 52-3 (Tax Payment Grace Period Where the Special Provisions for Capital Gains, etc. Apply upon Transfer of Assets to a Nonresident by Gift, etc.) of the New Regulation during the period from July 1, 2015 until the date specified in Article 1, item (vi) (Effective Date) of the Supplementary Provisions, in Article 52-2, paragraph (1), item (i) of the New Regulation, the words ", domicile" are deemed to be replaced with "and domicile", and the words "the same applies hereinafter) and individual number (for a person who does not have an individual number, name and domicile; the same applies hereinafter in this Subsection)" with "the same applies hereinafter)", and in paragraph (3), item (i) of that Article and in Article 52-3, paragraph (1), item (i) and paragraph (3), item (i) of the New Regulation, the words ", domicile and individual number" are deemed to be replaced with "and domicile".