Supplementary Provisions, Article 16Transitional Measures Concerning Special Provisions on Taxation on Income from the Transfer, etc. of Public and Corporate Bonds, etc.
第十六条（公社債等の譲渡等による所得の課税の特例に関する経過措置）
The provisions of Article 37-15, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (i)) apply to income from transfers of public and corporate bonds prescribed in that item carried out on or after the Effective Date.
新租税特別措置法第三十七条の十五第一項（第一号に係る部分に限る。）の規定は、施行日以後に行う同号に規定する公社債の譲渡による所得について適用する。
With regard to the application of the provisions of Article 37-15, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (i)) in the case where the provisions of Article 7, paragraph (1) of the Supplementary Provisions of the Commercial Code, etc. Amendment Act apply, the public and corporate bonds prescribed in that item are to include convertible bonds or bonds with subscription rights for new shares for which the provisions then in force continue to govern pursuant to the provisions of Article 7, paragraph (1) of the Supplementary Provisions of the Commercial Code, etc. Amendment Act.
商法等改正法附則第七条第一項の規定の適用がある場合における新租税特別措置法第三十七条の十五第一項（第一号に係る部分に限る。）の規定の適用については、同号に規定する公社債には、商法等改正法附則第七条第一項の規定によりなお従前の例によることとされた転換社債又は新株引受権付社債を含むものとする。
With regard to a transfer of beneficiary certificates of a specified stock investment trust prescribed in Article 37-15, paragraph (3) of the Former Act on Special Measures Concerning Taxation through an exchange prescribed in that paragraph that an individual carried out before the Effective Date, the provisions then in force continue to govern.
個人が施行日前に行った旧租税特別措置法第三十七条の十五第三項に規定する交換による同項に規定する特定株式投資信託の受益証券の譲渡については、なお従前の例による。