Supplementary Provisions, Article 70Transitional Measures Concerning Tax Exemption for Capital Gains, etc. on Small Amounts of Listed Shares, etc. in Minors' Accounts
第七十条（未成年者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）
With regard to the application of the provisions of Article 37-14-2 of the New Act on Special Measures Concerning Taxation during the period from January 1, 2016 to March 31, 2016, the phrase "a permanent establishment" in that Article is deemed to be replaced with "a permanent establishment in Japan".
平成二十八年一月一日から同年三月三十一日までの間における新租税特別措置法第三十七条の十四の二の規定の適用については、同条中「恒久的施設を」とあるのは、「国内に恒久的施設を」とする。
With regard to the application of the provisions of Article 37-14-2 of the New Act on Special Measures Concerning Taxation in the case where the date on which the provisions listed in Article 1, item (iv) of the Supplementary Provisions of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures come into effect falls within the period from January 2, 2016 to April 1, 2016, the phrase "January 1, 2016" in paragraph (12) of that Article is deemed to be replaced with "the date on which the provisions listed in Article 1, item (iv) of the Supplementary Provisions of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013) come into effect".
行政手続における特定の個人を識別するための番号の利用等に関する法律附則第一条第四号に掲げる規定の施行の日が平成二十八年一月二日から同年四月一日までの間である場合における新租税特別措置法第三十七条の十四の二の規定の適用については、同条第十二項中「平成二十八年一月一日」とあるのは、「行政手続における特定の個人を識別するための番号の利用等に関する法律（平成二十五年法律第二十七号）附則第一条第四号に掲げる規定の施行の日」とする。
With regard to the application of the provisions of Article 37-14-2 of the New Act on Special Measures Concerning Taxation in the case where the date on which the provisions listed in Article 1, item (iv) of the Supplementary Provisions of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures come into effect is after April 1, 2016, the phrase "April 1, 2016" in paragraph (5), item (i) of that Article is deemed to be replaced with "the date on which the provisions listed in Article 1, item (iv) of the Supplementary Provisions of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013) come into effect", and the phrase "January 1, 2016" in paragraph (12) of that Article is deemed to be replaced with "the date on which the provisions listed in Article 1, item (iv) of the Supplementary Provisions of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures come into effect".
行政手続における特定の個人を識別するための番号の利用等に関する法律附則第一条第四号に掲げる規定の施行の日が平成二十八年四月一日後である場合における新租税特別措置法第三十七条の十四の二の規定の適用については、同条第五項第一号中「平成二十八年四月一日」とあるのは「行政手続における特定の個人を識別するための番号の利用等に関する法律（平成二十五年法律第二十七号）附則第一条第四号に掲げる規定の施行の日」と、同条第十二項中「平成二十八年一月一日」とあるのは「行政手続における特定の個人を識別するための番号の利用等に関する法律附則第一条第四号に掲げる規定の施行の日」とする。