Supplementary Provisions, Article 73Transitional Measures Concerning Special Provisions on Payment Reports Pertaining to Cash Settlement, etc. of Futures Transactions
第七十三条（先物取引の差金等決済に係る支払調書の特例に関する経過措置）
The provisions of Article 41-15-2 of the New Act on Special Measures Concerning Taxation apply to cash settlement, etc. of futures transactions prescribed in that Article made 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. of futures transactions prescribed in Article 41-15-2 of the Former Act on Special Measures Concerning Taxation made before that date.
新租税特別措置法第四十一条の十五の二の規定は、同条に規定する先物取引の差金等決済で附則第一条第十号に定める日以後に行われるものについて適用し、旧租税特別措置法第四十一条の十五の二に規定する先物取引の差金等決済で同日前に行われたものについては、なお従前の例による。
With regard to cash settlement, etc. prescribed in Article 225, paragraph (1), item (xiii) of the Income Tax Act of futures transactions prescribed in Article 225, paragraph (1), item (xiii) of the Income Tax Act (limited to those pertaining to crypto assets listed in Article 2, paragraph (24), item (iii)-2 of the Financial Instruments and Exchange Act (Act No. 25 of 1948) or financial indicators prescribed in Article 29-2, paragraph (1), item (ix) of that Act) made during the period from the date specified in Article 1, item (x) of the Supplementary Provisions to December 31, 2020, the provisions of Articles 224-5 and 225 of that Act, to the extent that they pertain to cash settlement, etc. of those futures transactions, do not apply.
附則第一条第十号に定める日から令和二年十二月三十一日までの間に行われる所得税法第二百二十五条第一項第十三号に規定する先物取引（金融商品取引法（昭和二十三年法律第二十五号）第二条第二十四項第三号の二に掲げる暗号資産又は同法第二十九条の二第一項第九号に規定する金融指標に係るものに限る。）の所得税法第二百二十五条第一項第十三号に規定する差金等決済については、同法第二百二十四条の五及び第二百二十五条のうち当該先物取引の差金等決済に係る部分の規定は、適用しない。