Supplementary Provisions, Article 7Transitional Measures Concerning Special Provisions on Capital Gains and Similar Income upon Departure from Japan
第七条（国外転出をする場合の譲渡所得等の特例に関する経過措置）
The provisions of Article 60-2, paragraph (4) of the New Income Tax Act apply to Securities, etc., unsettled margin transactions, etc., or unsettled derivative transactions as prescribed in that paragraph for which a transfer or settlement as prescribed in that paragraph is made on or after January 1, 2016, and the provisions then in force continue to govern Securities, etc., unsettled margin transactions, etc., or unsettled derivative transactions as prescribed in Article 60-2, paragraph (4) of the Former Income Tax Act for which a transfer or settlement as prescribed in that paragraph was made before that date.
新所得税法第六十条の二第四項の規定は、平成二十八年一月一日以後に同項に規定する譲渡又は決済をする同項に規定する有価証券等、未決済信用取引等又は未決済デリバティブ取引について適用し、同日前に旧所得税法第六十条の二第四項に規定する譲渡又は決済をした同項に規定する有価証券等、未決済信用取引等又は未決済デリバティブ取引については、なお従前の例による。
The provisions of Article 60-2, paragraph (6) of the New Income Tax Act (limited to the part concerning item (iii), (b)) apply if a case set forth in that item arises on or after January 1, 2016.
新所得税法第六十条の二第六項（第三号ロに係る部分に限る。）の規定は、平成二十八年一月一日以後に同号に掲げる場合に該当する場合について適用する。