Supplementary Provisions, Article 85Transitional Measures Concerning Special Provisions on Taxation on Miscellaneous Income, etc. from Futures Transactions
第八十五条（先物取引に係る雑所得等の課税の特例に関する経過措置）
The provisions of Article 41-14 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1), item (i)) apply to a settlement by payment of differences, etc. prescribed in that paragraph of futures transactions prescribed in that paragraph that an individual carries out on or after January 1, 2003, and the provisions then in force continue to govern a settlement by payment of differences, etc. prescribed in Article 41-14, paragraph (1) of the Former Act on Special Measures Concerning Taxation of commodity futures transactions prescribed in that paragraph that an individual carried out before that date.
新租税特別措置法第四十一条の十四（第一項第一号に係る部分に限る。）の規定は、個人が平成十五年一月一日以後に行う同項に規定する先物取引に係る同項に規定する差金等決済について適用し、個人が同日前に行った旧租税特別措置法第四十一条の十四第一項に規定する商品先物取引に係る同項に規定する差金等決済については、なお従前の例による。
The provisions of Article 41-14 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1), item (ii)) apply to a settlement by payment of differences, etc. prescribed in that paragraph of futures transactions prescribed in that paragraph that an individual carries out on or after January 1, 2004.
新租税特別措置法第四十一条の十四（第一項第二号に係る部分に限る。）の規定は、個人が平成十六年一月一日以後に行う同項に規定する先物取引に係る同項に規定する差金等決済について適用する。