Supplementary Provisions, Article 7Transitional Measures for Conversion of Foreign Currency-Denominated Transactions
第七条（外貨建取引の換算に関する経過措置）
The provisions of Article 57-3, paragraph (1) of the new Income Tax Act apply to transactions in a foreign currency prescribed in that paragraph (referred to as "transactions in a foreign currency" in the following paragraph) that an individual conducts on or after the effective date.
新所得税法第五十七条の三第一項の規定は、個人が施行日以後に行う同項に規定する外貨建取引（次項において「外貨建取引」という。）について適用する。
The provisions of Article 57-3, paragraph (2) of the new Income Tax Act apply to transactions in a foreign currency that an individual conducted before the effective date and for which the yen-converted amount (meaning the yen-converted amount prescribed in paragraph (1) of that Article) was fixed by concluding a forward exchange contract, etc. prescribed in paragraph (2) of that Article on or after the effective date, and to transactions in a foreign currency conducted on or after the effective date.
新所得税法第五十七条の三第二項の規定は、個人が施行日前に行った外貨建取引のうち施行日以後に同項に規定する先物外国為替契約等を締結して円換算額（同条第一項に規定する円換算額をいう。）を確定させたもの及び施行日以後に行う外貨建取引について適用する。