Supplementary Provisions, Article 43Transitional Measures Concerning Special Provisions on Taxation of Capital Gains, etc. on Shares, etc. in the Case Where Specified Managed Shares, etc. Have Lost Their Value
第四十三条（特定管理株式等が価値を失った場合の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 37-11-2 of the New Act on Special Measures Concerning Taxation apply in the case where the fact prescribed in paragraph (1) of that Article occurs on or after January 1, 2016 with respect to specified managed shares, etc., specified held shares or public and corporate bonds held in a specified account prescribed in that paragraph that are held by a resident or a nonresident who has a permanent establishment referred to in that paragraph, and with regard to the case where the fact prescribed in Article 37-10-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation occurred before that date with respect to specified managed shares or specified held shares prescribed in that paragraph that were held by a resident or a nonresident who has a permanent establishment referred to in that paragraph, the provisions then in force continue to govern.
新租税特別措置法第三十七条の十一の二の規定は、同条第一項の居住者又は国内に恒久的施設を有する非居住者の有する同項に規定する特定管理株式等、特定保有株式又は特定口座内公社債につき平成二十八年一月一日以後に同項に規定する事実が発生する場合について適用し、旧租税特別措置法第三十七条の十の二第一項の居住者又は国内に恒久的施設を有する非居住者の有する同項に規定する特定管理株式又は特定保有株式につき同日前に同項に規定する事実が発生した場合については、なお従前の例による。