Supplementary Provisions, Article 50Transitional Measures Concerning Special Provisions on Taxation on Income from the Transfer of Beneficial Interest in a Loan Trust, etc.
第五十条（貸付信託の受益権等の譲渡による所得の課税の特例に関する経過措置）
The provisions of Article 37-15 of the New Act on Special Measures Concerning Taxation apply to transfers of beneficial interest in a loan trust, etc. prescribed in paragraph (1) of that Article that an individual makes on or after January 1, 2016, and with regard to transfers of public and corporate bonds, etc. prescribed in Article 37-15, paragraph (1), item (i) of the Former Act on Special Measures Concerning Taxation that an individual made before that date and the terminations or partial cancellations, before that date, of bond investment trusts, etc. prescribed in item (ii) of that paragraph, the provisions then in force continue to govern.
新租税特別措置法第三十七条の十五の規定は、個人が平成二十八年一月一日以後に行う同条第一項に規定する貸付信託の受益権等の譲渡について適用し、個人が同日前に行った旧租税特別措置法第三十七条の十五第一項第一号に規定する公社債等の譲渡及び同日前の同項第二号に規定する公社債投資信託等の終了又は一部の解約については、なお従前の例による。