Supplementary Provisions, Article 30Transitional Measures Concerning Special Provisions on Payment Reports, etc. on Consideration for the Transfer of Shares, etc.
第三十条（株式等の譲渡の対価に係る支払調書等の特例に関する経過措置）
The provisions of Article 38, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to payments or deliveries prescribed in that paragraph that are made on or after the Effective Date, and the provisions then in force continue to govern payments prescribed in Article 38, paragraph (1) of the Former Act on Special Measures Concerning Taxation that were made before the Effective Date.
新租税特別措置法第三十八条第一項の規定は、施行日以後に行う同項に規定する支払又は交付について適用し、施行日前に行った旧租税特別措置法第三十八条第一項に規定する支払については、なお従前の例による。
The provisions of Article 38, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to consideration for the transfer of shares, etc. prescribed in that paragraph for which payment prescribed in that paragraph is received on or after the Effective Date, and the provisions then in force continue to govern consideration for the transfer of shares, etc. prescribed in Article 38, paragraph (2) of the Former Act on Special Measures Concerning Taxation for which payment prescribed in that paragraph was received before the Effective Date.
新租税特別措置法第三十八条第二項の規定は、施行日以後に同項に規定する支払を受ける同項に規定する株式等の譲渡の対価について適用し、施行日前に旧租税特別措置法第三十八条第二項に規定する支払を受けた同項に規定する株式等の譲渡の対価については、なお従前の例による。
The provisions of Article 38, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to the termination or partial cancellation of a listed investment trust, etc. prescribed in that paragraph, or a trust split pertaining to a specified trust that issues beneficiary certificates prescribed in that paragraph, that takes place on or after January 1, 2010.
新租税特別措置法第三十八条第三項の規定は、平成二十二年一月一日以後の同項に規定する上場投資信託等の終了若しくは一部の解約又は同項に規定する特定受益証券発行信託に係る信託の分割について適用する。