Supplementary Provisions, Article 60Transitional Measures Concerning Special Provisions on Taxation on Capital Gains, etc. on Shares, etc.
第六十条（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 (limited to the part concerning item (i)) apply to the termination or partial cancellation, on or after the Effective Date, of a publicly offered securities investment trust for shares and similar interests, etc. prescribed in that item, and the provisions then in force continue to govern the termination or partial cancellation, before the Effective Date, of a publicly offered securities investment trust for shares and similar interests 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（第一号に係る部分に限る。）の規定は、施行日以後の同号に規定する公募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、施行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公募株式等証券投資信託の終了又は一部の解約については、なお従前の例による。
The provisions of Article 37-10, paragraph (4) of the New Act on Special Measures Concerning Taxation (limited to the part concerning items (ii) and (iii)) apply to the termination or partial cancellation, on or after January 1, 2010, of a securities investment trust for shares and similar interests, etc. prescribed in item (ii) of that paragraph or a trust split pertaining to a specified trust that issues beneficiary certificates prescribed in item (iii) 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 (ii) of the Former Act on Special Measures Concerning Taxation or a trust split pertaining to a specified trust that issues beneficiary certificates prescribed in item (iii) of that paragraph.
新租税特別措置法第三十七条の十第四項（第二号及び第三号に係る部分に限る。）の規定は、平成二十二年一月一日以後の同項第二号に規定する株式等証券投資信託等の終了若しくは一部の解約又は同項第三号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し、同日前の旧租税特別措置法第三十七条の十第四項第二号に規定する株式等証券投資信託等の終了若しくは一部の解約又は同項第三号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は、なお従前の例による。