Supplementary Provisions, Article 72Transitional Measures Concerning Special Provisions, etc. on Taxation on Miscellaneous Income, etc. from Futures Transactions
第七十二条（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 referred to in that paragraph makes on or after the date specified in Article 1, item (x) of the Supplementary Provisions, 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 referred to in that paragraph made 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恒久的施設を有する非居住者が附則第一条第十号に定める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。