Supplementary Provisions, Article 8, paragraph (1)
第一項
The provisions of Article 60-3, 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 60-3, 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三第四項の規定は、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三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。