Supplementary Provisions, Article 13Transitional Measures Concerning Special Provisions on the Calculation of Income, etc. Pertaining to Transfers, etc. of Listed Shares, etc. Held in a Specified Account
第十三条（特定口座内保管上場株式等の譲渡等に係る所得計算等の特例に関する経過措置）
The provisions of Article 37-11-3, paragraph (8) of the New Act on Special Measures Concerning Taxation apply to reports referred to in paragraph (7) of that Article pertaining to a specified account referred to in that paragraph that had been opened with a financial instruments business operator, etc. referred to in that paragraph in each year from 2012 onward, and the provisions then in force continue to govern reports referred to in Article 37-11-3, paragraph (7) of the Former Act on Special Measures Concerning Taxation pertaining to a specified account referred to in that paragraph that had been opened with a financial instruments business operator, etc. referred to in that paragraph in each year up to 2011.
新租税特別措置法第三十七条の十一の三第八項の規定は、平成二十四年以後の各年において同条第七項の金融商品取引業者等に開設されていた同項の特定口座に係る同項の報告書について適用し、平成二十三年以前の各年において旧租税特別措置法第三十七条の十一の三第七項の金融商品取引業者等に開設されていた同項の特定口座に係る同項の報告書については、なお従前の例による。