Supplementary Provisions, Article 9Transitional Measures Concerning Special Provisions on Taxation on Income from the Transfer of Securities
第九条（有価証券の譲渡による所得の課税の特例に関する経過措置）
The provisions of Article 37-10, paragraph (1), item (iii) or (iv) of the New Act apply to income from the transfer of public and corporate bonds prescribed in item (iii) of that paragraph or national government bonds prescribed in item (iv) of that paragraph carried out on or after the Effective Date.
新法第三十七条の十第一項第三号又は第四号の規定は、施行日以後に行われる同項第三号に規定する公社債又は同項第四号に規定する国債の譲渡による所得について適用する。
The provisions of Article 37-10, paragraph (3) of the New Act apply to the record prescribed in that paragraph in the case where the consideration for the transfer of national government bonds prescribed in that paragraph comes to be payable on or after the Effective Date.
新法第三十七条の十第三項の規定は、施行日以後に同項に規定する国債の譲渡に係る対価を支払うべきこととなつた場合の同項に規定する調書について適用する。