Supplementary Provisions, Article 44Transitional Measures Concerning Special Provisions on the Calculation of Income, etc. from the Transfer, etc. of Listed Shares, etc. Held in a Specified Account
第四十四条（特定口座内保管上場株式等の譲渡等に係る所得計算等の特例に関する経過措置）
The provisions of Article 37-11-3, paragraph (3), item (i) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to an investment trust management company prescribed in that item) apply to a specified account prescribed in that item that is opened on or after January 1, 2009, and the provisions then in force continue to govern a specified account prescribed in Article 37-11-3, paragraph (3), item (i) of the Former Act on Special Measures Concerning Taxation that was opened before that date.
新租税特別措置法第三十七条の十一の三第三項第一号の規定（同号に規定する投資信託委託会社に係る部分に限る。）は、平成二十一年一月一日以後に設定される同号に規定する特定口座について適用し、同日前に設定された旧租税特別措置法第三十七条の十一の三第三項第一号に規定する特定口座については、なお従前の例による。
The provisions of Article 37-11-3, paragraph (3), item (i) of the New Act on Special Measures Concerning Taxation (excluding the part pertaining to an investment trust management company prescribed in that item) apply to a specified account prescribed in that item pertaining to an entrustment contract for receipt of listed share dividends, etc. prescribed in that item that is concluded on or after January 1, 2010.
新租税特別措置法第三十七条の十一の三第三項第一号の規定（同号に規定する投資信託委託会社に係る部分を除く。）は、平成二十二年一月一日以後に締結される同号に規定する上場株式配当等受領委任契約に係る同号に規定する特定口座について適用する。
The provisions of Article 37-11-3, paragraph (7) of the New Act on Special Measures Concerning Taxation apply to a report referred to in that paragraph pertaining to a transfer of listed shares, etc. prescribed in that paragraph that is processed in a specified account referred to in that paragraph, or to dividends and similar income on listed shares, etc. prescribed in that paragraph that are received into that specified account, on or after January 1, 2010, and the provisions then in force continue to govern a report referred to in Article 37-11-3, paragraph (7) of the Former Act on Special Measures Concerning Taxation pertaining to a transfer of listed shares, etc. prescribed in that paragraph that was processed in a specified account referred to in that paragraph before that date.
新租税特別措置法第三十七条の十一の三第七項の規定は、平成二十二年一月一日以後に同項の特定口座において処理される同項に規定する上場株式等の譲渡又は当該特定口座に受け入れる同項に規定する上場株式等の配当等に係る同項の報告書について適用し、同日前に旧租税特別措置法第三十七条の十一の三第七項の特定口座において処理された同項に規定する上場株式等の譲渡に係る同項の報告書については、なお従前の例による。