Supplementary Provisions, Article 43Transitional Measures Concerning Special Provisions, etc. on Taxation on Miscellaneous Income, etc. from Futures Transactions
第四十三条（先物取引に係る雑所得等の課税の特例等に関する経過措置）
The provisions of Articles 41-14 and 41-15 of the New Act on Special Measures Concerning Taxation apply to cash settlement, etc. prescribed in Article 41-14, paragraph (1) of the New Act on Special Measures Concerning Taxation pertaining to futures transactions prescribed in that paragraph that a resident or a nonresident who has a permanent establishment in Japan referred to in that paragraph carries out on or after January 1, 2012, 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 a resident or a nonresident who has a permanent establishment in Japan referred to in that paragraph carried out before that date.
新租税特別措置法第四十一条の十四及び第四十一条の十五の規定は、新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二十四年一月一日以後に行う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項の居住者又は国内に恒久的施設を有する非居住者が同日前に行ったものについては、なお従前の例による。