Supplementary Provisions, Article 78Transitional Measures Concerning Special Provisions on Calculation of Income, etc. Pertaining to Transfer, etc. of Listed Shares, etc. Held in a Specified Account
第七十八条（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 of the New Act on Special Measures Concerning Taxation apply to margin transactions, etc. prescribed in paragraph (2) of that Article that are processed on or after January 1, 2004 in a specified account prescribed in that paragraph, and the provisions then in force continue to govern margin transactions prescribed in Article 37-11-3, paragraph (2) of the Former Act on Special Measures Concerning Taxation that were processed before that date in a specified account prescribed in that paragraph.
新租税特別措置法第三十七条の十一の三の規定は、同条第二項に規定する特定口座において平成十六年一月一日以後に処理される同項に規定する信用取引等について適用し、旧租税特別措置法第三十七条の十一の三第二項に規定する特定口座において同日前に処理された同項に規定する信用取引については、なお従前の例による。
In a specified account prescribed in Article 37-11-3, paragraph (2) of the New Act on Special Measures Concerning Taxation, a when-issued transaction prescribed in Article 37-11-3, paragraph (2) of the New Act on Special Measures Concerning Taxation in listed shares, etc. (meaning listed shares, etc. prescribed in Article 37-11, paragraph (1) of the New Act on Special Measures Concerning Taxation) that was processed before January 1, 2004 in an account other than that specified account and for which the settlement is made on or after that date may be transferred from that account, pursuant to the provisions of Cabinet Order. In such a case, the provisions of that Article apply by deeming the transaction so transferred to be a transaction processed in that specified account.
新租税特別措置法第三十七条の十一の三第二項に規定する特定口座においては、平成十六年一月一日前に当該特定口座以外の口座において処理された上場株式等（新租税特別措置法第三十七条の十一第一項に規定する上場株式等をいう。）の新租税特別措置法第三十七条の十一の三第二項に規定する発行日取引であって同日以後に当該発行日取引に係る決済が行われるものを当該口座から政令で定めるところにより移管できるものとする。この場合において、当該移管がされた取引は、当該特定口座において処理された取引とみなして、同条の規定を適用する。