Supplementary Provisions, Article 65Transitional Measures Concerning Special Provisions on Withholding at the Source, etc. on Income, etc. from Transfers of Listed Shares, etc. Held in a Specified Account
第六十五条（特定口座内保管上場株式等の譲渡による所得等に対する源泉徴収等の特例に関する経過措置）
The provisions of Article 37-11-4, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to a written notification choosing withholding for a specified account prescribed in that paragraph for which the submission prescribed in that paragraph is made on or after the Effective Date, and the provisions then in force continue to govern a written notification choosing withholding for a specified account prescribed in Article 37-11-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that was submitted before the Effective Date.
新租税特別措置法第三十七条の十一の四第一項の規定は、施行日以後に同項に規定する提出をする同項に規定する特定口座源泉徴収選択届出書について適用し、施行日前に提出した旧租税特別措置法第三十七条の十一の四第一項に規定する特定口座源泉徴収選択届出書については、なお従前の例による。
The provisions then in force continue to govern the provision by electronic or magnetic means prescribed in Article 37-11-4, paragraph (5) of the Former Act on Special Measures Concerning Taxation that a resident or a nonresident who has a permanent establishment referred to in that paragraph made before the Effective Date.
旧租税特別措置法第三十七条の十一の四第五項の居住者又は恒久的施設を有する非居住者が施行日前に行った同項に規定する電磁的方法による提供については、なお従前の例による。