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Supplementary Provisions, Article 9Transitional Measures Concerning Special Provisions on Capital Gains, etc. in the Case Where the Provisions on Taxation upon Departure from Japan Have Been Applied
第九条（外国転出時課税の規定の適用を受けた場合の譲渡所得等の特例に関する経過措置）
The provisions of Article 60-4 of the new Income Tax Act apply in the case where the circumstances under paragraph (3) of that Article arise on or after July 1, 2015.
新所得税法第六十条の四の規定は、平成二十七年七月一日以後に同条第三項の事由が生ずる場合について適用する。