Supplementary Provisions, Article 45Transitional Measures Concerning Special Provisions on Withholding at the Source, etc. on Income, etc. from the Transfer of Listed Shares, etc. Held in a Specified Account
第四十五条（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）
In the case referred to in Article 37-11-4, paragraph (1) of the New Act on Special Measures Concerning Taxation, if the resident or nonresident having a permanent establishment in Japan referred to in that paragraph makes, during the period from January 1, 2009 to December 31, 2013, a transfer of listed shares, etc. held in a specified account prescribed in Article 37-11-3, paragraph (1) of the New Act on Special Measures Concerning Taxation or a cash settlement prescribed in Article 37-11-4, paragraph (1) of the New Act on Special Measures Concerning Taxation pertaining to margin transactions, etc. of listed shares, etc. (meaning margin transactions, etc. prescribed in Article 37-11-3, paragraph (2)), with regard to the application of the provisions of that paragraph to the adjusted amount of income in a withholding-selected account prescribed in that paragraph arising from that transfer or cash settlement, the phrase "15 percent" in that paragraph is deemed to be replaced with "7 percent".
新租税特別措置法第三十七条の十一の四第一項の場合において、同項の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一項に規定する特定口座内保管上場株式等の譲渡又は上場株式等の信用取引等（同条第二項に規定する信用取引等をいう。）に係る新租税特別措置法第三十七条の十一の四第一項に規定する差金決済をしたときは、当該譲渡又は差金決済により生じた同項に規定する源泉徴収選択口座内調整所得金額に対する同項の規定の適用については、同項中「百分の十五」とあるのは、「百分の七」とする。
In the case referred to in Article 37-11-4, paragraph (3) of the New Act on Special Measures Concerning Taxation, if the resident or nonresident who has a permanent establishment in Japan referred to in that paragraph has made a covered transfer, etc. prescribed in paragraph (2) of that Article during the period from January 1, 2009 to December 31, 2013, with regard to the application of the provisions of that paragraph to the amount of the portion falling short prescribed in paragraph (3) of that Article that arose from that covered transfer, etc., the phrase "15 percent" in that paragraph is deemed to be replaced with "7 percent".
新租税特別措置法第三十七条の十一の四第三項の場合において、同項の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同条第二項に規定する対象譲渡等を行ったときは、当該対象譲渡等により生じた同条第三項に規定する満たない部分の金額に対する同項の規定の適用については、同項中「百分の十五」とあるのは、「百分の七」とする。
The provisions then in force continue to govern the reports referred to in Article 37-11-3, paragraph (7) of the Former Act on Special Measures Concerning Taxation pertaining to transfers of listed shares, etc. prescribed in that paragraph that were processed in a withholding-selected account referred to in Article 37-11-4, paragraph (8) of the Former Act on Special Measures Concerning Taxation before January 1, 2009.
平成二十一年一月一日前に旧租税特別措置法第三十七条の十一の四第八項の源泉徴収選択口座において処理された旧租税特別措置法第三十七条の十一の三第七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。