Supplementary Provisions, Article 43Transitional Measures Concerning Special Provisions on Taxation on Capital Gains, etc. from Shares, etc. Where Listed Shares, etc. Are Transferred
第四十三条（上場株式等を譲渡した場合の株式等に係る譲渡所得等の課税の特例に関する経過措置）
The provisions then in force continue to govern a transfer of listed shares, etc. prescribed in Article 37-11, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a resident or a nonresident having a permanent establishment in Japan carried out before January 1, 2009.
居住者又は国内に恒久的施設を有する非居住者が平成二十一年一月一日前に行った旧租税特別措置法第三十七条の十一第一項に規定する上場株式等の譲渡については、なお従前の例による。
If a resident or a nonresident having a permanent establishment in Japan has, during the period from January 1, 2009 to December 31, 2013, carried out a transfer of listed shares, etc. listed in the items of Article 37-12-2, paragraph (2) of the New Act on Special Measures Concerning Taxation, out of transfers (meaning transfers prescribed in Article 37-10-2, paragraph (2) of the New Act on Special Measures Concerning Taxation) of listed shares, etc. prescribed in Article 37-11-3, paragraph (2) of the New Act on Special Measures Concerning Taxation (hereinafter referred to as "listed shares, etc." in this Article and Article 45 of the Supplementary Provisions), with regard to business income, capital gains and miscellaneous income from that transfer of listed shares, etc. (excluding capital gains that fall under the provisions of Article 32, paragraph (2) of the New Act on Special Measures Concerning Taxation), the amount of income tax imposed, pursuant to the provisions of the first sentence of Article 37-10, paragraph (1) of the New Act on Special Measures Concerning Taxation, on the amount, out of the amount of capital gains, etc. on shares, etc. prescribed in the first sentence of that paragraph, calculated as specified by Cabinet Order as the amount of business income, the amount of capital gains and the amount of miscellaneous income pertaining to that transfer of listed shares, etc. (hereinafter referred to as the "amount of capital gains, etc. on listed shares, etc." in this paragraph) is, notwithstanding the provisions of the first sentence of paragraph (1) of that Article, the amount equivalent to 7 percent of the amount of taxable capital gains, etc. on listed shares, etc. (meaning the amount of capital gains, etc. on listed shares, etc. (or, if the provisions of Articles 72 through 87 of the Income Tax Act as replaced pursuant to the provisions of item (i) of the following paragraph apply, the amount after that application)).
居住者又は国内に恒久的施設を有する非居住者が、平成二十一年一月一日から平成二十五年十二月三十一日までの間に新租税特別措置法第三十七条の十一の三第二項に規定する上場株式等（以下この条及び附則第四十五条において「上場株式等」という。）の譲渡（新租税特別措置法第三十七条の十の二第二項に規定する譲渡をいう。）のうち新租税特別措置法第三十七条の十二の二第二項各号に掲げる上場株式等の譲渡をした場合には、当該上場株式等の譲渡による事業所得、譲渡所得及び雑所得（新租税特別措置法第三十二条第二項の規定に該当する譲渡所得を除く。）については、新租税特別措置法第三十七条の十第一項前段の規定により同項前段に規定する株式等に係る譲渡所得等の金額のうち当該上場株式等の譲渡に係る事業所得の金額、譲渡所得の金額及び雑所得の金額として政令で定めるところにより計算した金額（以下この項において「上場株式等に係る譲渡所得等の金額」という。）に対し課する所得税の額は、同条第一項前段の規定にかかわらず、上場株式等に係る課税譲渡所得等の金額（上場株式等に係る譲渡所得等の金額（次項第一号の規定により読み替えられた所得税法第七十二条から第八十七条までの規定の適用がある場合には、その適用後の金額）をいう。）の百分の七に相当する額とする。
If the provisions of the preceding paragraph apply, the following provisions apply:
前項の規定の適用がある場合には、次に定めるところによる。
with regard to the application of the provisions of Article 37-10, paragraph (6) of the New Act on Special Measures Concerning Taxation, the phrase "Special Provisions)" in item (i) of that paragraph is deemed to be replaced with "Special Provisions) (including the cases where it is applied pursuant to the provisions of Article 43, paragraph (2) (Transitional Measures Concerning Special Provisions on Taxation on Capital Gains, etc. from Shares, etc. Where Listed Shares, etc. Are Transferred) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 23 of 2008; hereinafter referred to as the '2008 Amendment Act'); the same applies hereinafter)", the phrase "these provisions" in item (v) of that paragraph with "the provisions of Articles 71 through 86 of that Act", the phrase "あるのは、" (is deemed to be replaced with) with "あるのは" (is deemed to be replaced with, the reading comma dropped), and item (v) of that paragraph is deemed to further provide that the phrase "amount of gross income" in Article 87, paragraph (2) of that Act is deemed to be replaced with "amount of gross income, amount of capital gains, etc. on shares, etc. (if that amount of capital gains, etc. on shares, etc. includes an amount of capital gains, etc. on listed shares, etc. prescribed in Article 43, paragraph (2) (Transitional Measures Concerning Special Provisions on Taxation on Capital Gains, etc. from Shares, etc. Where Listed Shares, etc. Are Transferred) of the Supplementary Provisions of the 2008 Amendment Act, the balance after deducting that amount of capital gains, etc. on listed shares, etc. from that amount of capital gains, etc. on shares, etc., or that amount of capital gains, etc. on listed shares, etc.)";
新租税特別措置法第三十七条の十第六項の規定の適用については、同項第一号中「特例）」とあるのは「特例）（所得税法等の一部を改正する法律（平成二十年法律第二十三号。以下「平成二十年改正法」という。）附則第四十三条第二項（上場株式等を譲渡した場合の株式等に係る譲渡所得等の課税の特例に関する経過措置）の規定により適用される場合を含む。以下同じ。）」と、同項第五号中「これらの規定」とあるのは「同法第七十一条から第八十六条までの規定」と、「あるのは、」とあるのは「あるのは」と、「とする」とあるのは「と、同法第八十七条第二項中「総所得金額」とあるのは「総所得金額、株式等に係る譲渡所得等の金額（当該株式等に係る譲渡所得等の金額のうちに平成二十年改正法附則第四十三条第二項（上場株式等を譲渡した場合の株式等に係る譲渡所得等の課税の特例に関する経過措置）に規定する上場株式等に係る譲渡所得等の金額がある場合には、当該株式等に係る譲渡所得等の金額から当該上場株式等に係る譲渡所得等の金額を控除した残額又は当該上場株式等に係る譲渡所得等の金額）」とする」とする。
with regard to the application of the provisions of Article 37-11-5, paragraph (1) of the New Act on Special Measures Concerning Taxation, the phrase "Article 37-10, paragraph (1)" in that paragraph is deemed to be replaced with "Article 37-10, paragraph (1) (including the cases where it is applied pursuant to the provisions of Article 43, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 23 of 2008))".
新租税特別措置法第三十七条の十一の五第一項の規定の適用については、同項中「第三十七条の十第一項」とあるのは、「第三十七条の十第一項（所得税法等の一部を改正する法律（平成二十年法律第二十三号）附則第四十三条第二項の規定により適用される場合を含む。）」とする。
With regard to the application of the provisions of paragraph (2) in the case where the provisions of Article 37-12-2, paragraph (6) of the New Act on Special Measures Concerning Taxation apply, the phrase "calculated as specified by Cabinet Order as the amount of business income, the amount of capital gains and the amount of miscellaneous income pertaining to that transfer of listed shares, etc. (" in that paragraph is deemed to be replaced with "calculated as specified by Cabinet Order as the amount of business income, the amount of capital gains and the amount of miscellaneous income pertaining to that transfer of listed shares, etc. (or, if the provisions of Article 37-12-2, paragraph (6) of the New Act on Special Measures Concerning Taxation apply, the amount after that application;", and the phrase "the first sentence of paragraph (1) of that Article" with "the first sentence of Article 37-10, paragraph (1) of the New Act on Special Measures Concerning Taxation".
The provisions of the preceding paragraph apply mutatis mutandis to the application of the provisions of paragraph (2) in the case where the provisions of Article 37-13-2, paragraph (4) of the New Act on Special Measures Concerning Taxation apply. In this case, the phrase "Article 37-12-2, paragraph (6)" in the preceding paragraph is deemed to be replaced with "Article 37-13-2, paragraph (4)".
If the provisions of Article 37-14-2, paragraph (1) or (2) of the New Act on Special Measures Concerning Taxation apply and the shares held as prescribed in those provisions fall under listed shares, etc., with regard to the application of the provisions of paragraph (2), the phrase "listed in the items of Article 37-12-2, paragraph (2)" in that paragraph is deemed to be replaced with "due to the grounds prescribed in Article 37-14-2, paragraph (1) or (2)".
If the provisions of Article 37-14-3, paragraph (3) of the New Act on Special Measures Concerning Taxation apply and the old shares prescribed in that paragraph fall under listed shares, etc., with regard to the application of the provisions of paragraph (2), the phrase "carried out a transfer of listed shares, etc." in that paragraph is deemed to be replaced with "carried out a transfer of listed shares, etc. (excluding a transfer of old shares prescribed in Article 37-14-3, paragraph (3) of the New Act on Special Measures Concerning Taxation to a wholly owning parent corporation in a share exchange prescribed in Article 2, item (xii)-6-4 of the Corporation Tax Act through a specified non-qualified share exchange prescribed in that paragraph)".
Beyond what is provided for in paragraph (3), necessary matters concerning the application of the provisions of laws and regulations concerning income tax in the case where the provisions of paragraph (2) apply are specified by Cabinet Order.