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Supplementary Provisions, Article 37Transitional Measures Concerning Tax Exemption on Capital Gains, etc. from Small Amounts of Listed Shares, etc. in Tax-Exempt Accounts
第三十七条（非課税口座内の少額上場株式等に係る譲渡所得等の非課税に関する経過措置）
The provisions of Article 37-14, paragraph (5) of the New Act on Special Measures Concerning Taxation apply to listed shares, etc. referred to in item (ii) of that paragraph acquired through a public offering of listed shares, etc. prescribed in item (ii), (a) of that paragraph that is carried out on or after January 1, 2014.
新租税特別措置法第三十七条の十四第五項の規定は、平成二十六年一月一日以後に行われる同項第二号イに規定する上場株式等の募集により取得する同号の上場株式等について適用する。
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