Supplementary Provisions, Article 6, paragraph (2)（暗号資産の譲渡原価等の計算及びその評価の方法に関する経過措置）Transitional Measures Concerning the Calculation of the Cost of Transfer of Cryptoassets and Method of ValuationAdded
With regard to the application of the provisions of Article 48-2, paragraph (1) of the New Income Tax Act during the period from the date specified in Article 1, item (xi) of the Supplementary Provisions until the day before the date specified in item (x) of that Article, the phrase "with regard to cryptoassets" in that paragraph is deemed to be replaced with "with regard to cryptoassets (meaning cryptoassets as prescribed in Article 2, paragraph (49) (Definitions) of the Financial Instruments and Exchange Act; the same applies hereinafter in this Article)".
附則第一条第十一号に定める日から同条第十号に定める日の前日までの間における新所得税法第四十八条の二第一項の規定の適用については、同項中「暗号資産につき」とあるのは、「暗号資産（金融商品取引法第二条第四十九項（定義）に規定する暗号資産をいう。以下この条において同じ。）につき」とする。