Supplementary Provisions, Article 34Transitional Measures Concerning Special Provisions on Taxation of Capital Gains, etc. on Listed Shares, etc.
第三十四条（上場株式等に係る譲渡所得等の課税の特例に関する経過措置）
The provisions of Article 37-11 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (2), item (xiii)) apply to income from a transfer referred to in Article 37-11, paragraph (1) of the Act on Special Measures Concerning Taxation of listed shares, etc. prescribed in Article 37-11, paragraph (2) of the New Act on Special Measures Concerning Taxation that a resident or a nonresident having a permanent establishment referred to in Article 37-11, paragraph (1) of the Act on Special Measures Concerning Taxation makes on or after the date specified in Article 1, item (xiv) of the Supplementary Provisions, and the provisions then in force continue to govern income from a transfer referred to in Article 37-11, paragraph (1) of the Act on Special Measures Concerning Taxation of listed shares, etc. prescribed in Article 37-11, paragraph (2) of the Former Act on Special Measures Concerning Taxation that a resident or a nonresident having a permanent establishment referred to in that paragraph made before that date.
新租税特別措置法第三十七条の十一（第二項第十三号に係る部分に限る。）の規定は、租税特別措置法第三十七条の十一第一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十四号に定める日以後に行う新租税特別措置法第三十七条の十一第二項に規定する上場株式等の租税特別措置法第三十七条の十一第一項の譲渡による所得について適用し、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旧租税特別措置法第三十七条の十一第二項に規定する上場株式等の租税特別措置法第三十七条の十一第一項の譲渡による所得については、なお従前の例による。
The provisions of Article 37-11, paragraph (4) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (iii)) apply to a refund of principal of a specified trust that issues beneficiary certificates prescribed in that item that is made on or after April 1, 2026.
新租税特別措置法第三十七条の十一第四項（第三号に係る部分に限る。）の規定は、令和八年四月一日以後に行われる同号に規定する特定受益証券発行信託の元本の払戻しについて適用する。