Supplementary Provisions, Article 54Transitional Measures Concerning Payment Reports, etc. on Cash Settlement, etc. of Futures Transactions
第五十四条（先物取引の差金等決済に係る支払調書等に関する経過措置）
The provisions of Article 41-14 of the New Act on Special Measures Concerning Taxation apply to cash settlement, etc. prescribed in paragraph (1) of that Article pertaining to futures transactions prescribed in that paragraph that is carried out on or after January 1, 2009, and the provisions then in force continue to govern cash settlement, etc. prescribed in Article 41-14, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to futures transactions prescribed in that paragraph that was carried out before that date.
新租税特別措置法第四十一条の十四の規定は、同条第一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で平成二十一年一月一日以後に行われるものについて適用し、旧租税特別措置法第四十一条の十四第一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で同日前に行われたものについては、なお従前の例による。
The provisions of Article 41-15-2 of the New Act on Special Measures Concerning Taxation apply to cash settlement, etc. of futures transactions prescribed in that Article that is carried out on or after January 1, 2009.
新租税特別措置法第四十一条の十五の二の規定は、同条に規定する先物取引の差金等決済で平成二十一年一月一日以後に行われるものについて適用する。