Supplementary Provisions, Article 37Transitional Measures Concerning Tax Exemption for Capital Gains, etc. on Small Amounts of Listed Shares, etc. in Tax-Exempt Accounts
第三十七条（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 concerning item (i)) apply to a tax-exempt account prescribed in that item that is opened on or after January 1, 2023, and the provisions then in force continue to govern a tax-exempt account prescribed in Article 37-14, paragraph (5), item (i) of the Former Act on Special Measures Concerning Taxation that was opened before that date.
新租税特別措置法第三十七条の十四第五項（第一号に係る部分に限る。）の規定は、令和五年一月一日以後に開設される同号に規定する非課税口座について適用し、同日前に開設された旧租税特別措置法第三十七条の十四第五項第一号に規定する非課税口座については、なお従前の例による。
The provisions of Article 37-14, paragraphs (27) through (31) of the New Act on Special Measures Concerning Taxation apply to a resident or a nonresident who has a permanent establishment referred to in paragraph (27) of that Article who becomes absent from Japan as prescribed in that paragraph on or after the Effective Date.
新租税特別措置法第三十七条の十四第二十七項から第三十一項までの規定は、施行日以後に同条第二十七項に規定する出国をする同項の居住者又は恒久的施設を有する非居住者について適用する。