Supplementary Provisions, Article 79Transitional Measures Concerning Special Provisions on Taxation on Miscellaneous Income, etc. from Futures Transactions
第七十九条（先物取引に係る雑所得等の課税の特例に関する経過措置）
The provisions of Article 41-14 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (1), items (i) and (ii)) apply to futures transactions prescribed in that paragraph that an individual carries out on or after October 1, 2016, and with regard to futures transactions prescribed in Article 41-14, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual carried out before that date, the provisions then in force continue to govern.
新租税特別措置法第四十一条の十四（第一項第一号及び第二号に係る部分に限る。）の規定は、個人が平成二十八年十月一日以後に行う同項に規定する先物取引について適用し、個人が同日前に行った旧租税特別措置法第四十一条の十四第一項に規定する先物取引については、なお従前の例による。