Supplementary Provisions, Article 14Transitional Measures Concerning Special Provisions on Withholding at the Source, etc. on Income, etc. from Transfers of Listed Shares, etc. Held in a Specified Account
第十四条（特定口座内保管上場株式等の譲渡による所得等に対する源泉徴収等の特例に関する経過措置）
The provisions of Article 37-11-4 of the New Act on Special Measures Concerning Taxation apply to the consideration for the transfer of listed shares, etc. held in a specified account prescribed in paragraph (1) of that Article and the amount equivalent to the gain from cash settlement prescribed in that paragraph, which are to be paid on or after January 1, 2003, and to the loss arising from cash settlement prescribed in that paragraph carried out on or after that date.
新租税特別措置法第三十七条の十一の四の規定は、平成十五年一月一日以後に支払うべき同条第一項に規定する特定口座内保管上場株式等の譲渡の対価及び同項に規定する差金決済に係る差益に相当する金額並びに同日以後に行われる同項に規定する差金決済により生じた差損について適用する。