Supplementary Provisions, Article 42Transitional Measures Concerning Special Provisions on Taxation on Capital Gains, etc. from Shares, etc.
第四十二条（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, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to the termination or partial cancellation, on or after January 1, 2009, of a securities investment trust for shares and similar interests prescribed in item (i) of that paragraph or a securities investment trust for shares and similar interests, etc. prescribed in item (ii) of that paragraph, and the provisions then in force continue to govern the termination or partial cancellation, before that date, of a securities investment trust for shares and similar interests, etc. prescribed in Article 37-10, paragraph (4), item (i) of the Former Act on Special Measures Concerning Taxation.
新租税特別措置法第三十七条の十第四項の規定は、平成二十一年一月一日以後の同項第一号に規定する株式等証券投資信託又は同項第二号に規定する株式等証券投資信託等の終了又は一部の解約について適用し、同日前の旧租税特別措置法第三十七条の十第四項第一号に規定する株式等証券投資信託等の終了又は一部の解約については、なお従前の例による。