Supplementary Provisions, Article 48Transitional Measures Concerning Tax Exemption for Capital Gains, etc. on Small-Amount Listed Shares, etc. in a Tax-Exempt Account
第四十八条（非課税口座内の少額上場株式等に係る譲渡所得等の非課税に関する経過措置）
The provisions of Article 37-14, paragraphs (1) through (5) and paragraph (15) of the New Act on Special Measures Concerning Taxation apply to transfers, made on or after January 1, 2014, of listed shares, etc. in a tax-exempt account prescribed in paragraph (1) of that Article pertaining to a tax-exempt account prescribed in paragraph (5), item (i) of that Article that is established on or after that date, and to withdrawals of listed shares, etc. in a tax-exempt account referred to in paragraph (4) of that Article due to the reasons prescribed in that paragraph.
新租税特別措置法第三十七条の十四第一項から第五項まで及び第十五項の規定は、平成二十六年一月一日以後に設定される同条第五項第一号に規定する非課税口座に係る同日以後の同条第一項に規定する非課税口座内上場株式等の譲渡及び同条第四項に規定する事由による同項の非課税口座内上場株式等の払出しについて適用する。
The provisions of Article 37-14, paragraphs (6), (10), (12) and (13) of the New Act on Special Measures Concerning Taxation apply in the case where the submission prescribed in paragraph (5), item (i) of that Article of a written notification of opening of a tax-exempt account prescribed in that item, or the submission prescribed in paragraph (6) of that Article of the written application referred to in that paragraph, is made on or after January 1, 2014.
新租税特別措置法第三十七条の十四第六項、第十項、第十二項及び第十三項の規定は、平成二十六年一月一日以後に同条第五項第一号に規定する非課税口座開設届出書の同号に規定する提出又は同条第六項の申請書の同項に規定する提出をする場合について適用する。
With regard to the application of the provisions of Article 37-14 of the New Act on Special Measures Concerning Taxation during the period from January 1, 2014 to December 31, 2015, the phrase "shares, etc. (meaning shares, etc. prescribed in Article 37-10, paragraph (2); the same applies in paragraphs (4) and (5)) that are listed below" in paragraph (1) of that Article is deemed to be replaced with "listed shares, etc. prescribed in Article 37-11-3, paragraph (2)", the phrase "listed shares, etc. (meaning listed shares, etc. prescribed in Article 37-11, paragraph (2))" in paragraph (3) of that Article with "shares, etc. (meaning shares, etc. prescribed in Article 37-10, paragraph (2); the same applies in the following paragraph)", and the phrase "meaning shares, etc. listed in the items of paragraph (1)" in paragraph (5) of that Article with "meaning listed shares, etc. prescribed in Article 37-11-3, paragraph (2)".
平成二十六年一月一日から平成二十七年十二月三十一日までの間における新租税特別措置法第三十七条の十四の規定の適用については、同条第一項中「株式等（第三十七条の十第二項に規定する株式等をいう。第四項及び第五項において同じ。）であつて次に掲げるもの」とあるのは「第三十七条の十一の三第二項に規定する上場株式等」と、同条第三項中「上場株式等（第三十七条の十一第二項に規定する上場株式等をいう。）」とあるのは「株式等（第三十七条の十第二項に規定する株式等をいう。次項において同じ。）」と、同条第五項中「第一項各号に掲げる株式等をいう」とあるのは「第三十七条の十一の三第二項に規定する上場株式等をいう」とする。
Supplementary Provisions, Article 49Transitional Measures Concerning Special Provisions on Taxation of Shareholders, etc. in the Event of a Specified Merger, etc.
第四十九条（特定の合併等が行われた場合の株主等の課税の特例に関する経過措置）
With regard to the application of the provisions of Article 37-14-3, paragraph (4), item (i) of the New Act on Special Measures Concerning Taxation during the period from January 1, 2014 to December 31, 2015, the phrase "listed shares, etc." in that item is deemed to be replaced with "listed shares, etc. prescribed in Article 37-12-2, paragraph (2) or (7)", the phrase "Article 37-12-2" with "that Article", the phrase "又は" (or) "the items of Article 37-11, paragraph (4)" with "Article 37-10, paragraph (3)" "又は" (or) "the items of paragraph (4) of that Article", the phrase "若しくは" (or, joining a smaller group of alternatives) "the items of Article 37-11, paragraph (4)" with "Article 37-10, paragraph (3)" "若しくは" (or, joining a smaller group of alternatives) "the items of paragraph (4) of that Article", and the phrase "paragraph (6) of that Article" with "paragraph (7) of that Article".
平成二十六年一月一日から平成二十七年十二月三十一日までの間における新租税特別措置法第三十七条の十四の三第四項第一号の規定の適用については、同号中「上場株式等」とあるのは「第三十七条の十二の二第二項又は第七項に規定する上場株式等」と、「第三十七条の十二の二」とあるのは「同条」と、「又は第三十七条の十一第四項各号」とあるのは「第三十七条の十第三項又は第四項各号」と、「若しくは第三十七条の十一第四項各号」とあるのは「第三十七条の十第三項若しくは第四項各号」と、「同条第六項」とあるのは「同条第七項」とする。
Supplementary Provisions, Article 50Transitional Measures Concerning Special Provisions on Taxation on Income from the Transfer of Beneficial Interest in a Loan Trust, etc.
第五十条（貸付信託の受益権等の譲渡による所得の課税の特例に関する経過措置）
The provisions of Article 37-15 of the New Act on Special Measures Concerning Taxation apply to transfers of beneficial interest in a loan trust, etc. prescribed in paragraph (1) of that Article that an individual makes on or after January 1, 2016, and with regard to transfers of public and corporate bonds, etc. prescribed in Article 37-15, paragraph (1), item (i) of the Former Act on Special Measures Concerning Taxation that an individual made before that date and the terminations or partial cancellations, before that date, of bond investment trusts, etc. prescribed in item (ii) of that paragraph, the provisions then in force continue to govern.
新租税特別措置法第三十七条の十五の規定は、個人が平成二十八年一月一日以後に行う同条第一項に規定する貸付信託の受益権等の譲渡について適用し、個人が同日前に行った旧租税特別措置法第三十七条の十五第一項第一号に規定する公社債等の譲渡及び同日前の同項第二号に規定する公社債投資信託等の終了又は一部の解約については、なお従前の例による。
Supplementary Provisions, Article 51Transitional Measures Concerning Special Provisions on Taxation on Income from the Transfer of Public and Corporate Bonds, etc. Issued by the Discount Method
第五十一条（割引の方法により発行される公社債等の譲渡による所得の課税の特例に関する経過措置）
With regard to transfers of public and corporate bonds prescribed in the items of Article 37-16, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made before January 1, 2016, the provisions then in force continue to govern.
個人が平成二十八年一月一日前に行った旧租税特別措置法第三十七条の十六第一項各号に規定する公社債の譲渡については、なお従前の例による。
Supplementary Provisions, Article 52Transitional Measures Concerning Special Provisions on Payment Reports, etc. on Consideration for the Transfer of Shares, etc.
第五十二条（株式等の譲渡の対価に係る支払調書等の特例に関する経過措置）
The provisions of Article 38, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to payments or deliveries prescribed in that paragraph that are made on or after January 1, 2016, and with regard to payments or deliveries prescribed in Article 38, paragraph (1) of the Former Act on Special Measures Concerning Taxation that were made before that date, the provisions then in force continue to govern.
新租税特別措置法第三十八条第一項の規定は、平成二十八年一月一日以後に行う同項に規定する支払又は交付について適用し、同日前に行った旧租税特別措置法第三十八条第一項に規定する支払又は交付については、なお従前の例による。
The provisions of Article 38, paragraphs (3) and (4) of the New Act on Special Measures Concerning Taxation apply to redemption money or a similar asset prescribed in paragraph (3) of that Article that is to be delivered on or after January 1, 2016 and that pertains to an investment trust, etc. prescribed in that paragraph whose beneficial interests fall under listed shares, etc. prescribed in that paragraph, or to public and corporate bonds, etc. prescribed in that paragraph that fall under listed shares, etc. prescribed in that paragraph.
新租税特別措置法第三十八条第三項及び第四項の規定は、平成二十八年一月一日以後に交付されるべき同条第三項に規定する投資信託等でその受益権が同項に規定する上場株式等に該当するもの又は同項に規定する公社債等で同項に規定する上場株式等に該当するものに係る同項に規定する償還金等について適用する。
The provisions of Article 38, paragraph (5) of the New Act on Special Measures Concerning Taxation apply to redemption money or a similar asset prescribed in that paragraph that is to be delivered on or after January 1, 2016 and that pertains to beneficial interests in an investment trust, etc. or to public and corporate bonds, etc. prescribed in that paragraph.
新租税特別措置法第三十八条第五項の規定は、平成二十八年一月一日以後に交付されるべき同項に規定する投資信託等の受益権又は公社債等に係る同項に規定する償還金等について適用する。
Supplementary Provisions, Article 53Transitional Measures Concerning Tax Exemption for Capital Gains, etc. Where Property Is Donated to the State, etc.
第五十三条（国等に対して財産を寄附した場合の譲渡所得等の非課税に関する経過措置）
The provisions of Article 40, paragraphs (10) and (11) of the New Act on Special Measures Concerning Taxation apply to gifts referred to in paragraph (10) of that Article that a transferor corporation prescribed in that paragraph makes to a transferee corporation prescribed in that paragraph on or after June 1, 2013.
新租税特別措置法第四十条第十項及び第十一項の規定は、同条第十項に規定する譲渡法人が平成二十五年六月一日以後に行う同項に規定する譲受法人への同項の贈与について適用する。
With regard to the application of the provisions of Article 40 of the New Act on Special Measures Concerning Taxation during the period from June 1, 2013 to the day before the date on which the Act on Support for Children and Child-rearing (Act No. 65 of 2012) comes into effect, the phrase "paragraph (5) of that Article" in paragraph (10) of that Article is deemed to be replaced with "paragraph (4) of that Article", and the phrase "an integrated center for early childhood education and care prescribed in paragraph (7) of that Article, a kindergarten" with "a kindergarten".
平成二十五年六月一日から子ども・子育て支援法（平成二十四年法律第六十五号）の施行の日の前日までの間における新租税特別措置法第四十条の規定の適用については、同条第十項中「同条第五項」とあるのは「同条第四項」と、「同条第七項に規定する幼保連携型認定こども園、幼稚園」とあるのは「幼稚園」とする。
Supplementary Provisions, Article 54Transitional Measures Concerning Special Income Tax Credit in the Case of Having Housing Loans, etc.
第五十四条（住宅借入金等を有する場合の所得税額の特別控除に関する経過措置）
With regard to the application of the provisions of Article 41, paragraph (5) of the New Act on Special Measures Concerning Taxation during the period from January 1, 2014 to March 31, 2014, the phrase "Article 41-3-2, paragraph (15), Article 41-19-2, paragraph (2), item (i), Article 41-19-3, paragraph (2), item (i) and paragraph (4), item (i), (a), and Article 41-19-4, paragraph (2), item (i)" in that paragraph is deemed to be replaced with "Article 41-3-2, paragraph (15)".
平成二十六年一月一日から同年三月三十一日までの間における新租税特別措置法第四十一条第五項の規定の適用については、同項中「第四十一条の三の二第十五項、第四十一条の十九の二第二項第一号、第四十一条の十九の三第二項第一号及び第四項第一号イ並びに第四十一条の十九の四第二項第一号」とあるのは、「第四十一条の三の二第十五項」とする。
The provisions of Article 41, paragraph (10) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to specified buildings prescribed in that paragraph) apply in the case where a resident, on or after June 1, 2013, uses a house pertaining to the new construction, etc. of a certified house prescribed in that paragraph as the resident's residence as provided in paragraph (1) of that Article.
新租税特別措置法第四十一条第十項（同項に規定する特定建築物に係る部分に限る。）の規定は、居住者が同項に規定する認定住宅の新築等に係る家屋を平成二十五年六月一日以後に同条第一項に定めるところにより居住の用に供する場合について適用する。
The provisions of Article 41, paragraph (21) of the New Act on Special Measures Concerning Taxation apply in the case where, on or after January 1, 2013, a resident ceases to use, as that resident's residence, a residential house, an existing house or a house on which extension or remodeling, etc. has been carried out, prescribed in that paragraph, or a house for which the new construction, etc. of a certified house, etc. has been carried out.
新租税特別措置法第四十一条第二十一項の規定は、居住者が平成二十五年一月一日以後に同項に規定する居住用家屋若しくは既存住宅若しくは増改築等をした家屋又は認定住宅等の新築等をした家屋をその者の居住の用に供しないこととなる場合について適用する。
With regard to the application of the provisions of Articles 41 through 41-2-2 of the New Act on Special Measures Concerning Taxation in the case where a resident has amounts of housing loans, etc. relating to two or more housing acquisitions, etc. prescribed in Article 41-2, paragraph (1) of the New Act on Special Measures Concerning Taxation, those provisions apply to the amount of the special tax credit for housing loans, etc. referred to in that paragraph for each year from 2014 onward that is the applicable year prescribed in that paragraph for which their application is sought, and with regard to the amount of the special tax credit for housing loans, etc. referred to in Article 41-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation for each year until 2013 that is the applicable year prescribed in that paragraph, in the case where the resident has amounts of housing loans, etc. relating to housing acquisitions, etc. pertaining to two or more years of residence prescribed in that paragraph, the provisions then in force continue to govern.
居住者が、新租税特別措置法第四十一条の二第一項に規定する二以上の住宅の取得等に係る住宅借入金等の金額を有する場合における新租税特別措置法第四十一条から第四十一条の二の二までの規定の適用については、その適用を受けようとする同項に規定する適用年が平成二十六年以後の各年に係る同項の住宅借入金等特別税額控除額について適用し、旧租税特別措置法第四十一条の二第一項に規定する二以上の居住年に係る住宅の取得等に係る住宅借入金等の金額を有する場合における同項に規定する適用年が平成二十五年以前の各年に係る同項の住宅借入金等特別税額控除額については、なお従前の例による。
Supplementary Provisions, Article 55Transitional Measures Concerning Special Provisions on the Amount of Credit of the Special Income Tax Credit in the Case of Having Housing Loans, etc. for Specified Extension or Remodeling, etc.
第五十五条（特定の増改築等に係る住宅借入金等を有する場合の所得税額の特別控除の控除額に係る特例に関する経過措置）
The provisions of Article 41-3-2, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to extension or remodeling, etc. prescribed in paragraph (2) of that Article in the case where a specified resident prescribed in paragraph (1) of that Article uses a house prescribed in that paragraph as that person's residence, as provided in that paragraph, on or after April 1, 2014, and with regard to extension or remodeling, etc. prescribed in paragraph (2) of that Article in the case where a specified resident prescribed in Article 41-3-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation used a house prescribed in that paragraph as that person's residence, as provided in that paragraph, before that date, the provisions then in force continue to govern.
新租税特別措置法第四十一条の三の二第二項の規定は、同条第一項に規定する特定居住者が、同項に規定する家屋を平成二十六年四月一日以後に同項の定めるところによりその者の居住の用に供する場合における同条第二項に規定する増改築等について適用し、旧租税特別措置法第四十一条の三の二第一項に規定する特定居住者が同項に規定する家屋を同日前に同項の定めるところによりその者の居住の用に供した場合における同条第二項に規定する増改築等については、なお従前の例による。
The provisions of Article 41-3-2, paragraph (6) of the New Act on Special Measures Concerning Taxation apply to extension or remodeling, etc. prescribed in paragraph (6) of that Article in the case where a resident uses a house used as a dwelling prescribed in paragraph (5) of that Article as that resident's residence, as provided in that paragraph, on or after April 1, 2014, and with regard to extension or remodeling, etc. prescribed in paragraph (5) of that Article in the case where a resident used a house used as a dwelling prescribed in Article 41-3-2, paragraph (4) of the Former Act on Special Measures Concerning Taxation as that resident's residence, as provided in that paragraph, before that date, the provisions then in force continue to govern.
新租税特別措置法第四十一条の三の二第六項の規定は、居住者が同条第五項に規定する居住用の家屋を平成二十六年四月一日以後に同項の定めるところによりその者の居住の用に供する場合における同条第六項に規定する増改築等について適用し、居住者が旧租税特別措置法第四十一条の三の二第四項に規定する居住用の家屋を同日前に同項の定めるところによりその者の居住の用に供した場合における同条第五項に規定する増改築等については、なお従前の例による。
With regard to the application of the provisions of Article 41-3-2, paragraph (12) of the New Act on Special Measures Concerning Taxation in the case where a resident has an amount of housing loans, etc. for extension or remodeling, etc. or an amount of housing loans, etc. for heat insulation renovation, and an amount of other housing loans, etc., prescribed in that paragraph, those provisions apply to the amount of the special tax credit for housing loans, etc. referred to in Article 41, paragraph (1) of the New Act on Special Measures Concerning Taxation for each year from 2014 onward that is the special applicable year for extension or remodeling, etc. prescribed in paragraph (1) or (5) of Article 41-3-2 for which their application is sought, and with regard to the amount of the special tax credit for housing loans, etc. referred to in paragraph (1) or (4) of Article 41-3-2 of the Former Act on Special Measures Concerning Taxation for each year until 2013 that is the special applicable year for extension or remodeling, etc. prescribed in paragraph (1) or (4) of that Article, in the case where the resident has an amount of housing loans, etc. for extension or remodeling, etc. prescribed in paragraph (12) of that Article and an amount of other housing loans, etc. prescribed in that paragraph, the provisions then in force continue to govern.
居住者が、新租税特別措置法第四十一条の三の二第十二項に規定する増改築等住宅借入金等の金額又は断熱改修住宅借入金等の金額及び同項に規定する他の住宅借入金等の金額を有する場合における同項の規定の適用については、その適用を受けようとする同条第一項又は第五項に規定する増改築等特例適用年が平成二十六年以後の各年に係る新租税特別措置法第四十一条第一項の住宅借入金等特別税額控除額について適用し、旧租税特別措置法第四十一条の三の二第十二項に規定する増改築等住宅借入金等の金額及び同項に規定する他の住宅借入金等の金額を有する場合における同条第一項又は第四項に規定する増改築等特例適用年が平成二十五年以前の各年に係る同条第一項又は第四項の住宅借入金等特別税額控除額については、なお従前の例による。
Supplementary Provisions, Article 56Transitional Measures Concerning Separate Taxation, etc. for Profit from Redemption, etc.
第五十六条（償還差益等に係る分離課税等に関する経過措置）
With regard to profit from redemption prescribed in Article 41-12, paragraph (7) of the Former Act on Special Measures Concerning Taxation that is to be received for discount bonds prescribed in that paragraph (excluding specified short-term public and corporate bonds prescribed in paragraph (9) of that Article) issued before January 1, 2016, the provisions then in force continue to govern.
平成二十八年一月一日前に発行された旧租税特別措置法第四十一条の十二第七項に規定する割引債（同条第九項に規定する特定短期公社債を除く。）について支払を受けるべき同条第七項に規定する償還差益については、なお従前の例による。
With regard to profit from redemption prescribed in paragraph (7) of Article 41-12 of the Former Act on Special Measures Concerning Taxation that is to be received before January 1, 2016 for specified short-term public and corporate bonds prescribed in paragraph (9) of that Article, and income from transfers of those specified short-term public and corporate bonds made before that date, the provisions then in force continue to govern.
旧租税特別措置法第四十一条の十二第九項に規定する特定短期公社債について平成二十八年一月一日前に支払を受けるべき同条第七項に規定する償還差益及び同日前に行った当該特定短期公社債の譲渡による所得については、なお従前の例による。
With regard to entries, etc. by book-entry transfer prescribed in Article 41-12, paragraph (12) of the Former Act on Special Measures Concerning Taxation of specified book-entry government bonds, etc. prescribed in that paragraph, transfers prescribed in paragraph (17) of that Article, redemptions or payments of interest prescribed in paragraph (18) of that Article, or payments of consideration for transfers prescribed in paragraph (21) of that Article, made before January 1, 2016, the provisions then in force continue to govern.
平成二十八年一月一日前に行った旧租税特別措置法第四十一条の十二第十二項に規定する特定振替国債等の同項に規定する振替記載等、同条第十七項に規定する譲渡、同条第十八項に規定する償還若しくは利息の支払又は同条第二十一項に規定する譲渡の対価の支払については、なお従前の例による。
Supplementary Provisions, Article 57Transitional Measures Concerning Special Provisions on Withholding at the Source, etc. for the Amount of Gain from Discount Bonds
第五十七条（割引債の差益金額に係る源泉徴収等の特例に関する経過措置）
The provisions of Article 41-12-2, paragraphs (8) through (13) of the New Act on Special Measures Concerning Taxation apply to redemption money of specified discount bonds prescribed in paragraph (8) of that Article or redemption money of foreign discount bonds prescribed in paragraph (13) of that Article that is to be paid on or after January 1, 2016.
新租税特別措置法第四十一条の十二の二第八項から第十三項までの規定は、平成二十八年一月一日以後に支払うべき同条第八項に規定する特定割引債の償還金又は同条第十三項に規定する国外割引債の償還金について適用する。
Supplementary Provisions, Article 58Transitional Measures Concerning Tax Exemption, etc. for Profit from Redemption of Book-Entry Government Bonds, etc.
第五十八条（振替国債等の償還差益の非課税等に関する経過措置）
The provisions of Article 41-13, paragraphs (1) and (5) of the New Act on Special Measures Concerning Taxation apply to profit from redemption prescribed in paragraph (1) of that Article on book-entry government bonds or book-entry municipal bonds prescribed in that paragraph that a nonresident receives on or after January 1, 2016, and with regard to profit from redemption prescribed in Article 41-13, paragraph (1) of the Former Act on Special Measures Concerning Taxation on book-entry government bonds or book-entry municipal bonds prescribed in that paragraph that was received before that date, the provisions then in force continue to govern.
新租税特別措置法第四十一条の十三第一項及び第五項の規定は、非居住者が平成二十八年一月一日以後に支払を受ける同条第一項に規定する振替国債又は振替地方債の同項に規定する償還差益について適用し、同日前に支払を受けた旧租税特別措置法第四十一条の十三第一項に規定する振替国債又は振替地方債の同項に規定する償還差益については、なお従前の例による。
The provisions of Article 41-13, paragraphs (2) and (5) of the New Act on Special Measures Concerning Taxation apply to profit from redemption prescribed in paragraph (2) of that Article on specified book-entry corporate bonds, etc. prescribed in that paragraph that a nonresident receives on or after January 1, 2016, and with regard to profit from redemption prescribed in Article 41-13, paragraph (2) of the Former Act on Special Measures Concerning Taxation on specified book-entry corporate bonds, etc. prescribed in that paragraph that was received before that date, the provisions then in force continue to govern.
新租税特別措置法第四十一条の十三第二項及び第五項の規定は、非居住者が平成二十八年一月一日以後に支払を受ける同条第二項に規定する特定振替社債等の同項に規定する償還差益について適用し、同日前に支払を受けた旧租税特別措置法第四十一条の十三第二項に規定する特定振替社債等の同項に規定する償還差益については、なお従前の例による。
The provisions of Article 41-13, paragraphs (3) and (5) of the New Act on Special Measures Concerning Taxation apply to profit from redemption prescribed in paragraph (3) of that Article on private foreign bonds prescribed in that paragraph that a nonresident receives on or after January 1, 2016, and with regard to issue discounts prescribed in Article 41-13, paragraph (3) of the Former Act on Special Measures Concerning Taxation on private foreign bonds prescribed in that paragraph that were received before that date, the provisions then in force continue to govern.
新租税特別措置法第四十一条の十三第三項及び第五項の規定は、非居住者が平成二十八年一月一日以後に支払を受ける同条第三項に規定する民間国外債の同項に規定する償還差益について適用し、同日前に支払を受けた旧租税特別措置法第四十一条の十三第三項に規定する民間国外債の同項に規定する発行差金については、なお従前の例による。
The provisions of Article 41-13, paragraphs (4) and (5) of the New Act on Special Measures Concerning Taxation apply to the amount of loss arising on or after January 1, 2016 from the redemption (including retirement by purchase; the same applies hereinafter in this paragraph) of book-entry government bonds or book-entry municipal bonds prescribed in paragraph (1) of that Article, or of specified book-entry corporate bonds, etc. or private foreign bonds prescribed in paragraph (4) of that Article, held by a nonresident, and with regard to the amount of loss prescribed in paragraph (4) of Article 41-13 of the Former Act on Special Measures Concerning Taxation that arose before that date from the redemption of book-entry government bonds or book-entry municipal bonds prescribed in paragraph (1) of that Article, specified book-entry corporate bonds, etc. prescribed in paragraph (2) of that Article or private foreign bonds prescribed in paragraph (3) of that Article, the provisions then in force continue to govern.
新租税特別措置法第四十一条の十三第四項及び第五項の規定は、非居住者が有する同条第一項に規定する振替国債若しくは振替地方債又は同条第四項に規定する特定振替社債等若しくは民間国外債の償還（買入消却を含む。以下この項において同じ。）により平成二十八年一月一日以後に生ずる損失の額について適用し、旧租税特別措置法第四十一条の十三第一項に規定する振替国債若しくは振替地方債、同条第二項に規定する特定振替社債等又は同条第三項に規定する民間国外債の償還により同日前に生じた同条第四項に規定する損失の額については、なお従前の例による。