Supplementary Provisions, Article 69Transitional Measures Concerning Tax Exemption for Capital Gains, etc. on Small Amounts of Listed Shares, etc. in Tax-Exempt Accounts
第六十九条（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, paragraph (5) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (ii)) apply to tax-exempt management accounts prescribed in that item that are established on or after January 1, 2016, and the provisions then in force continue to govern tax-exempt management accounts prescribed in Article 37-14, paragraph (5), item (ii) of the Former Act on Special Measures Concerning Taxation that were established before that date.
新租税特別措置法第三十七条の十四第五項（第二号に係る部分に限る。）の規定は、平成二十八年一月一日以後に設けられる同号に規定する非課税管理勘定について適用し、同日前に設けられた旧租税特別措置法第三十七条の十四第五項第二号に規定する非課税管理勘定については、なお従前の例による。
The provisions of Article 37-14, paragraph (7) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to paragraph (11) of that Article) apply in the case where the submission prescribed in Article 37-14, paragraph (6) of the New Act on Special Measures Concerning Taxation of the written application referred to in that paragraph or the submission prescribed in paragraph (5), item (i) of that Article of the written notification of opening of a tax-exempt account prescribed in that item is made on or after the date specified in Article 1, item (ix) of the Supplementary Provisions, and the provisions then in force continue to govern the case where the submission prescribed in Article 37-14, paragraph (6) of the Former Act on Special Measures Concerning Taxation of the written application referred to in that paragraph or the submission prescribed in paragraph (5), item (i) of that Article of the written notification of opening of a tax-exempt account prescribed in that item was made before that date.
新租税特別措置法第三十七条の十四第七項（同条第十一項において準用する場合を含む。）の規定は、附則第一条第九号に定める日以後に新租税特別措置法第三十七条の十四第六項の申請書の同項に規定する提出又は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をする場合について適用し、同日前に旧租税特別措置法第三十七条の十四第六項の申請書の同項に規定する提出又は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をした場合については、なお従前の例による。
The provisions of Article 37-14, paragraphs (9) and (13) of the New Act on Special Measures Concerning Taxation apply to the application particulars prescribed in paragraph (9) of that Article or the matters prescribed in paragraph (13) of that Article that are provided on or after the Effective Date, and the provisions then in force continue to govern the application particulars prescribed in Article 37-14, paragraph (9) of the Former Act on Special Measures Concerning Taxation or the matters prescribed in paragraph (13) of that Article that were provided before the Effective Date.
新租税特別措置法第三十七条の十四第九項及び第十三項の規定は、施行日以後に提供する同条第九項に規定する申請事項又は同条第十三項に規定する事項について適用し、施行日前に提供した旧租税特別措置法第三十七条の十四第九項に規定する申請事項又は同条第十三項に規定する事項については、なお従前の例による。
The provisions of Article 37-14, paragraph (23) of the New Act on Special Measures Concerning Taxation apply to the information to be provided prescribed in that paragraph that is provided on or after the Effective Date to the competent district director prescribed in that paragraph, and the provisions then in force continue to govern the information to be provided prescribed in Article 37-14, paragraph (23) of the Former Act on Special Measures Concerning Taxation that was provided before that date to the competent district director prescribed in that paragraph.
新租税特別措置法第三十七条の十四第二十三項の規定は、施行日以後に同項に規定する所轄税務署長に提供する同項に規定する提供事項について適用し、同日前に旧租税特別措置法第三十七条の十四第二十三項に規定する所轄税務署長に提供した同項に規定する提供事項については、なお従前の例による。
Effective Date
the following provisions: the date on which the provisions set forth in item (iii) of the Supplementary Provisions of the Act on Arrangement of Relevant Acts Incidental to Enforcement of the Act on…
次に掲げる規定 行政手続における特定の個人を識別するための番号の利用等に関する法律の施行に伴う関係法律の整備等に関する法律附則第三号に掲げる規定の施行の日
Open this provisionthe New Act on Special Measures Concerning Taxationmachine translation
「新租税特別措置法」
This Act as amended by Article 8 of Act No. 9 of 2015.
Short name set inSupplementary Provisions, Article 54, paragraph (1)
the Former Act on Special Measures Concerning Taxationmachine translation
「旧租税特別措置法」
This Act as it stood before Article 8 of Act No. 9 of 2015 amended it.
Short name set inSupplementary Provisions, Article 55, paragraph (1)
district director
税務署長
The head of a tax office (税務署), the local office of the National Tax Agency that deals with taxpayers in its district (Act for Establishment of the Ministry of Finance, Article 24). It is the office a person usually deals with: an income tax return is filed with a district director (Income Tax Act, Article 120, paragraph (1)), and reassessments, determinations and the collection of national tax are done by the district director for the taxpayer's current place for tax payment (Act on General Rules for National Taxes, Articles 30 and 43). A person who objects to what a district director has decided can ask that director to look at it again (再調査の請求) or go straight to the National Tax Tribunal (Article 75, paragraph (1), item (i)) — unless the notice of the decision says officials of a Regional Taxation Bureau or of the National Tax Agency investigated, in which case it counts as the regional commissioner's decision, with the same choice, or as the Commissioner of the National Tax Agency's, which can only be challenged by a request for review to the Commissioner (Article 75, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Art. 24, Act on General Rules for National Taxes, Arts. 30, 43, 75 and Income Tax Act, Art. 120 as a reference.