Supplementary Provisions, Article 71Transitional Measures Concerning Special Provisions on Calculation of Income, etc. Pertaining to Transfer, etc. of Listed Shares, etc. Held in a Specified Account
第七十一条（特定口座内保管上場株式等の譲渡等に係る所得計算等の特例に関する経過措置）
The provisions of Article 37-11-3, paragraph (4) of the New Act on Special Measures Concerning Taxation apply in the case where the submission prescribed in paragraph (3), item (i) of that Article of a written notification for opening a specified account prescribed in that item is made on or after the Effective Date, and with regard to the case where the submission prescribed in Article 37-11-3, paragraph (3), item (i) of the Former Act on Special Measures Concerning Taxation of a written notification for opening a specified account prescribed in that item was made before the Effective Date, the provisions then in force continue to govern.
新租税特別措置法第三十七条の十一の三第四項の規定は、施行日以後に同条第三項第一号に規定する特定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、施行日前に旧租税特別措置法第三十七条の十一の三第三項第一号に規定する特定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。