Supplementary Provisions, Article 22Transitional Measures Concerning Special Provisions on Taxation on Capital Gains, etc. from Shares, etc. in the Case Where Specified Managed Shares Have Lost Their Value
第二十二条（特定管理株式が価値を失った場合の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 37-10-2 of the New Act on Special Measures Concerning Taxation apply in the case where, with respect to specified managed shares prescribed in paragraph (1) of that Article which, having been listed shares, etc. held in a specified account prescribed in that paragraph, ceased to fall under listed shares, etc. on or after the Effective Date, the fact prescribed in that paragraph occurs on or after the Effective Date.
新租税特別措置法第三十七条の十の二の規定は、施行日以後に同条第一項に規定する特定口座内保管上場株式等が上場株式等に該当しないこととなった同項に規定する特定管理株式につき、施行日以後に同項に規定する事実が発生する場合について適用する。