Supplementary Provisions, Article 69Transitional Measures Concerning Tax Exemption for Capital Gains, etc. on Small-Amount Listed Shares, etc. in a Minor's Account
第六十九条（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）
The provisions of Article 37-14-2, paragraph (20) of the New Act on Special Measures Concerning Taxation apply to a written notification of closure of a minor's 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 of closure of a minor's account prescribed in Article 37-14-2, paragraph (20) 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十四の二第二十項の規定は、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未成年者口座廃止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十四の二第二十項に規定する未成年者口座廃止届出書については、なお従前の例による。