Supplementary Provisions, Article 63Transitional Measures Concerning Special Provisions on Taxation on Capital Gains of Individuals
第六十三条（個人の譲渡所得の課税の特例に関する経過措置）
The provisions then in force continue to govern transfers of land, etc. listed in Article 31-2, paragraph (2), items (viii) and (xii) of the Former Act on Special Measures Concerning Taxation that an individual made before the Effective Date.
個人が施行日前に行った旧租税特別措置法第三十一条の二第二項第八号及び第十二号に掲げる土地等の譲渡については、なお従前の例による。
The provisions of Articles 33 and 33-4 of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 33, paragraph (1), items (iii)-2 and (iii)-3 of the New Act on Special Measures Concerning Taxation) apply to compensation prescribed in item (iii)-2 or (iii)-3 of that paragraph that an individual obtains on or after the Effective Date, and the provisions then in force continue to govern compensation prescribed in Article 33, paragraph (1), item (iii)-2 or (iii)-3 of the Former Act on Special Measures Concerning Taxation that an individual obtained before the Effective Date.
新租税特別措置法第三十三条及び第三十三条の四（新租税特別措置法第三十三条第一項第三号の二及び第三号の三に係る部分に限る。）の規定は、個人が施行日以後に取得する同項第三号の二又は第三号の三に規定する補償金について適用し、個人が施行日前に取得した旧租税特別措置法第三十三条第一項第三号の二又は第三号の三に規定する補償金については、なお従前の例による。
The provisions of Articles 33 and 33-4 of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 33, paragraph (3), item (ii) of the New Act on Special Measures Concerning Taxation) apply to consideration or compensation prescribed in that item that an individual obtains in connection with the expropriation of an asset prescribed in that item, or its becoming necessary to demolish or remove that asset, on or after the Effective Date, and the provisions then in force continue to govern consideration or compensation prescribed in Article 33, paragraph (3), item (ii) of the Former Act on Special Measures Concerning Taxation that an individual obtained in connection with the expropriation of an asset prescribed in that item, or its having become necessary to demolish or remove that asset, before the Effective Date.
新租税特別措置法第三十三条及び第三十三条の四（新租税特別措置法第三十三条第三項第二号に係る部分に限る。）の規定は、施行日以後に同号に規定する資産につき収用をし、又は取壊し若しくは除去をしなければならなくなることに伴い個人が取得する同号に規定する対価又は補償金について適用し、施行日前に旧租税特別措置法第三十三条第三項第二号に規定する資産につき収用をし、又は取壊し若しくは除去をしなければならなくなったことに伴い個人が取得した同号に規定する対価又は補償金については、なお従前の例による。
The provisions of Articles 33 and 33-4 of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 33, paragraph (3), item (iii) of the New Act on Special Measures Concerning Taxation) apply to compensation prescribed in that item that an individual obtains in connection with the removal of an asset prescribed in that item on or after the Effective Date, and the provisions then in force continue to govern compensation prescribed in Article 33, paragraph (3), item (iii) of the Former Act on Special Measures Concerning Taxation that an individual obtained in connection with the removal of an asset prescribed in that item before the Effective Date.
新租税特別措置法第三十三条及び第三十三条の四（新租税特別措置法第三十三条第三項第三号に係る部分に限る。）の規定は、施行日以後に同号に規定する資産が除却されることに伴い個人が取得する同号に規定する補償金について適用し、施行日前に旧租税特別措置法第三十三条第三項第三号に規定する資産が除却されたことに伴い個人が取得した同号に規定する補償金については、なお従前の例による。
The provisions of Articles 33 and 33-4 of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 33, paragraph (3), item (iv) of the New Act on Special Measures Concerning Taxation) apply to consideration or compensation prescribed in that item that an individual obtains in connection with a decrease in the value of a right prescribed in that item, or the extinguishment of a right prescribed in that item, on or after the Effective Date.
新租税特別措置法第三十三条及び第三十三条の四（新租税特別措置法第三十三条第三項第四号に係る部分に限る。）の規定は、施行日以後に同号に規定する権利の価値が減少し、又は同号に規定する権利が消滅することに伴い個人が取得する同号に規定する対価又は補償金について適用する。
The provisions of Articles 33-2 and 33-4 of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 33-2, paragraph (1), item (i) of the New Act on Special Measures Concerning Taxation) apply to assets of the same type as the assets prescribed in that item or as the spouse's right of residence pertaining to those assets, or other assets that are to replace them, that an individual acquires on or after the Effective Date, and the provisions then in force continue to govern assets of the same type as the assets prescribed in Article 33-2, paragraph (1), item (i) of the Former Act on Special Measures Concerning Taxation that an individual acquired before the Effective Date.
新租税特別措置法第三十三条の二及び第三十三条の四（新租税特別措置法第三十三条の二第一項第一号に係る部分に限る。）の規定は、個人が施行日以後に取得する同号に規定する資産又は当該資産に係る配偶者居住権と同種の資産その他のこれらに代わるべき資産について適用し、個人が施行日前に取得した旧租税特別措置法第三十三条の二第一項第一号に規定する資産と同種の資産については、なお従前の例による。
The provisions of Article 33-3, paragraphs (2) and (3) of the New Act on Special Measures Concerning Taxation apply to transfers of assets prescribed in paragraph (2) of that Article that an individual makes on or after the Effective Date, and the provisions then in force continue to govern transfers of assets prescribed in Article 33-3, paragraph (2) of the Former Act on Special Measures Concerning Taxation that an individual made before the Effective Date.
新租税特別措置法第三十三条の三第二項及び第三項の規定は、個人が施行日以後に行う同条第二項に規定する資産の譲渡について適用し、個人が施行日前に行った旧租税特別措置法第三十三条の三第二項に規定する資産の譲渡については、なお従前の例による。
The provisions of Article 33-3, paragraphs (4) and (5) of the New Act on Special Measures Concerning Taxation apply to transfers of assets prescribed in paragraph (4) of that Article that an individual makes on or after the Effective Date, and the provisions then in force continue to govern transfers of assets prescribed in Article 33-3, paragraph (4) of the Former Act on Special Measures Concerning Taxation that an individual made before the Effective Date.
新租税特別措置法第三十三条の三第四項及び第五項の規定は、個人が施行日以後に行う同条第四項に規定する資産の譲渡について適用し、個人が施行日前に行った旧租税特別措置法第三十三条の三第四項に規定する資産の譲渡については、なお従前の例による。
The provisions of Articles 37 through 37-4 of the New Act on Special Measures Concerning Taxation (limited to the part concerning items (ii) and (v) of the table in Article 37, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to a transfer of assets listed in the left-hand column of item (ii) or (v) of that table that an individual makes on or after the Effective Date, in the case where that individual acquires (including construction and manufacture; hereinafter the same applies in this paragraph) assets listed in the right-hand column of those items on or after the Effective Date, and the provisions then in force continue to govern transfers in the case where an individual made a transfer of assets listed in the left-hand column of item (ii) or (vi) of the table in Article 37, paragraph (1) of the Former Act on Special Measures Concerning Taxation before the Effective Date, and in the case where an individual makes a transfer of those assets on or after the Effective Date and that individual acquired assets listed in the right-hand column of those items before the Effective Date.
新租税特別措置法第三十七条から第三十七条の四まで（新租税特別措置法第三十七条第一項の表の第二号及び第五号に係る部分に限る。）の規定は、個人が施行日以後に同表の第二号又は第五号の上欄に掲げる資産の譲渡をし、かつ、当該個人が施行日以後にこれらの号の下欄に掲げる資産の取得（建設及び製作を含む。以下この項において同じ。）をする場合における当該譲渡について適用し、個人が施行日前に旧租税特別措置法第三十七条第一項の表の第二号又は第六号の上欄に掲げる資産の譲渡をした場合及び個人が施行日以後にこれらの資産の譲渡をし、かつ、当該個人が施行日前にこれらの号の下欄に掲げる資産の取得をした場合におけるこれらの譲渡については、なお従前の例による。
The provisions then in force continue to govern transfers of assets listed in the left-hand column of item (iv) of the table in Article 37, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made before the Effective Date.
個人が施行日前に行った旧租税特別措置法第三十七条第一項の表の第四号の上欄に掲げる資産の譲渡については、なお従前の例による。
Supplementary Provisions, Article 64Adjustment Provisions Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
第六十四条（租税特別措置法の一部改正に伴う調整規定）
If the date on which the provisions listed in paragraph (1), item (i) of the Supplementary Provisions of the Act Partially Amending the Basic Land Act, etc. (Act No. 12 of 2020) come into effect is after July 1, 2020, the phrase "July 1, 2020" in the provisions of Article 15 adding one Article to Chapter II, Section 4, Subsection 6-2 of the Act on Special Measures Concerning Taxation is deemed to be replaced with "the date on which the provisions listed in paragraph (1), item (i) of the Supplementary Provisions of the Act Partially Amending the Basic Land Act, etc. (Act No. 12 of 2020) come into effect".
土地基本法等の一部を改正する法律（令和二年法律第十二号）附則第一項第一号に掲げる規定の施行の日が令和二年七月一日後である場合には、第十五条のうち租税特別措置法第二章第四節第六款の二に一条を加える改正規定中「令和二年七月一日」とあるのは、「土地基本法等の一部を改正する法律（令和二年法律第十二号）附則第一項第一号に掲げる規定の施行の日」とする。
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。
Supplementary Provisions, Article 66Transitional Measures Concerning Special Provisions on Calculation of Income and Withholding at the Source, etc. for Dividends and Similar Income in a Withholding-Selected Account
第六十六条（源泉徴収選択口座内配当等に係る所得計算及び源泉徴収等の特例に関する経過措置）
The provisions of Article 37-11-6, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to the submission of the notification of commencement of acceptance of dividends and similar income in a withholding-selected account prescribed in that paragraph made on or after the Effective Date, and the provisions then in force continue to govern the submission of the notification of commencement of acceptance of dividends and similar income in a withholding-selected account prescribed in Article 37-11-6, paragraph (2) of the Former Act on Special Measures Concerning Taxation made before the Effective Date.
新租税特別措置法第三十七条の十一の六第二項の規定は、施行日以後に行う同項に規定する源泉徴収選択口座内配当等受入開始届出書の提出について適用し、施行日前に行った旧租税特別措置法第三十七条の十一の六第二項に規定する源泉徴収選択口座内配当等受入開始届出書の提出については、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 as applied mutatis mutandis pursuant to the second sentence of Article 37-11-6, paragraph (2) 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六第二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後段において準用する旧租税特別措置法第三十七条の十一の四第五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。
Supplementary Provisions, Article 67Transitional Measures Concerning Deduction, etc. of Amounts Required for Acquisition of Shares Issued by Specified Small and Medium-Sized Companies
第六十七条（特定中小会社が発行した株式の取得に要した金額の控除等に関する経過措置）
The provisions of Articles 37-13 and 37-13-2 of the New Act on Special Measures Concerning Taxation apply to specified shares specified in Article 37-13, paragraph (1), item (ii) of the New Act on Special Measures Concerning Taxation that an individual acquires by payment on or after the Effective Date, and the provisions then in force continue to govern specified shares specified in Article 37-13, paragraph (1), item (ii) of the Former Act on Special Measures Concerning Taxation that an individual acquired by payment before the Effective Date.
新租税特別措置法第三十七条の十三及び第三十七条の十三の二の規定は、個人が施行日以後に払込みにより取得をする新租税特別措置法第三十七条の十三第一項第二号に定める特定株式について適用し、個人が施行日前に払込みにより取得をした旧租税特別措置法第三十七条の十三第一項第二号に定める特定株式については、なお従前の例による。
Supplementary Provisions, Article 68Transitional Measures Concerning Tax Exemption for Capital Gains, etc. on Small-Amount Listed Shares, etc. in a Tax-Exempt Account
第六十八条（非課税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 then in force continue to govern the submission prescribed in Article 37-14, paragraph (6) of the Former Act on Special Measures Concerning Taxation of the written applications referred to in the items of that paragraph, the provision of the application particulars prescribed in paragraph (9) of that Article pertaining to that submission, and the delivery of the documents or written documents prescribed in paragraph (10) of that Article, made before April 1, 2021.
令和三年四月一日前に行われた旧租税特別措置法第三十七条の十四第六項各号の申請書の同項に規定する提出、当該提出に係る同条第九項に規定する申請事項の提供及び同条第十項に規定する書類又は書面の交付については、なお従前の例による。
The provisions then in force continue to govern the submission prescribed in Article 37-14, paragraph (5), item (i) of the Former Act on Special Measures Concerning Taxation of a written notification of opening of a tax-exempt account prescribed in that item to which is attached a certificate of eligibility for tax exemption prescribed in item (vi) of that paragraph that was delivered pursuant to the provisions of the preceding paragraph, and the provision of the matters prescribed in paragraph (17) of that Article by the head of the business office of the financial instruments business operator, etc. referred to in that paragraph that received the submission of that certificate of eligibility for tax exemption.
前項の規定により交付された旧租税特別措置法第三十七条の十四第五項第六号に規定する非課税適用確認書を添付した同項第一号に規定する非課税口座開設届出書の同号に規定する提出及び当該非課税適用確認書の提出を受けた同条第十七項の金融商品取引業者等の営業所の長の同項に規定する事項の提供については、なお従前の例による。
The provisions of Article 37-14, paragraph (13) of the New Act on Special Measures Concerning Taxation apply to a written notification of change of financial instruments business operator, etc. 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 change of financial instruments business operator, etc. prescribed in Article 37-14, paragraph (18) 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第十三項の規定は、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金融商品取引業者等変更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第十八項に規定する金融商品取引業者等変更届出書については、なお従前の例による。
With regard to the application of the provisions of Article 37-14, paragraph (18) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 15 (excluding the provisions listed in Article 1, item (iii), (b) of the Supplementary Provisions) during the period from the Effective Date to March 31, 2021, the phrase "paragraph (16)" in that paragraph is deemed to be replaced with "paragraph (21)", and the phrase "paragraph (15)" with "paragraph (20)".
The provisions of Article 37-14, paragraph (16) of the New Act on Special Measures Concerning Taxation apply to a written notification of closure of a tax-exempt 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 tax-exempt account prescribed in Article 37-14, paragraph (21) 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第十六項の規定は、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非課税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第二十一項に規定する非課税口座廃止届出書については、なお従前の例による。
The provisions of Article 37-14, paragraph (28) of the New Act on Special Measures Concerning Taxation apply in the case where each year prescribed in that paragraph is 2023, and the provisions then in force continue to govern the case where each year prescribed in Article 37-14, paragraph (33) of the Former Act on Special Measures Concerning Taxation is 2022 or a prior year.
新租税特別措置法第三十七条の十四第二十八項の規定は、同項に規定する各年が令和五年である場合について適用し、旧租税特別措置法第三十七条の十四第三十三項に規定する各年が令和四年以前である場合については、なお従前の例による。
If, on January 1, 2023, a resident or a nonresident who has a permanent establishment who is 19 or 20 years of age has opened a minor's account prescribed in Article 37-14-2, paragraph (5), item (i) of the New Act on Special Measures Concerning Taxation, the provisions of Article 37-14, paragraph (28) of the New Act on Special Measures Concerning Taxation apply by deeming that person to be a resident or a nonresident who has a permanent establishment who is 18 years of age on that date.
令和五年一月一日において、十九歳又は二十歳である居住者又は恒久的施設を有する非居住者が新租税特別措置法第三十七条の十四の二第五項第一号に規定する未成年者口座を開設している場合には、これらの者を同日において十八歳である居住者又は恒久的施設を有する非居住者とみなして、新租税特別措置法第三十七条の十四第二十八項の規定を適用する。
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。
Supplementary Provisions, Article 70Transitional Measures Concerning Special Provisions on Taxation on Internal Dealings of Nonresidents
第七十条（非居住者の内部取引に係る課税の特例に関する経過措置）
The provisions of Article 40-3-3, paragraphs (16) and (19) of the New Act on Special Measures Concerning Taxation apply to income tax for which the time limit or date specified in the items of paragraph (16) of that Article arrives on or after the Effective Date, and the provisions then in force continue to govern income tax for which the time limit or date specified in the items of Article 40-3-3, paragraph (16) of the Former Act on Special Measures Concerning Taxation arrived before the Effective Date.
新租税特別措置法第四十条の三の三第十六項及び第十九項の規定は、施行日以後に同条第十六項各号に定める期限又は日が到来する所得税について適用し、施行日前に旧租税特別措置法第四十条の三の三第十六項各号に定める期限又は日が到来した所得税については、なお従前の例による。
Supplementary Provisions, Article 71Transitional Measures Concerning Special Income Tax Credit in the Case of Having Housing Loans, etc.
第七十一条（住宅借入金等を有する場合の所得税額の特別控除に関する経過措置）
The provisions of Article 41, paragraph (21) and Article 41-3 of the New Act on Special Measures Concerning Taxation apply to transfers of assets prescribed in that paragraph that an individual makes on or after the Effective Date, and the provisions then in force continue to govern transfers of assets prescribed in Article 41, paragraph (21) of the Former Act on Special Measures Concerning Taxation that an individual made before the Effective Date.
新租税特別措置法第四十一条第二十一項及び第四十一条の三の規定は、個人が施行日以後に行う同項に規定する資産の譲渡について適用し、個人が施行日前に行った旧租税特別措置法第四十一条第二十一項に規定する資産の譲渡については、なお従前の例による。
Supplementary Provisions, Article 72Transitional Measures Concerning Special Provisions, etc. on Taxation on Miscellaneous Income, etc. from Futures Transactions
第七十二条（先物取引に係る雑所得等の課税の特例等に関する経過措置）
The provisions of Articles 41-14 and 41-15 of the New Act on Special Measures Concerning Taxation apply to cash settlement, etc. prescribed in Article 41-14, paragraph (1) of the New Act on Special Measures Concerning Taxation pertaining to futures transactions prescribed in that paragraph that a resident or a nonresident who has a permanent establishment referred to in that paragraph makes on or after the date specified in Article 1, item (x) of the Supplementary Provisions, and the provisions then in force continue to govern cash settlement, etc. prescribed in Article 41-14, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to futures transactions prescribed in that paragraph that a resident or a nonresident who has a permanent establishment referred to in that paragraph made before that date.
新租税特別措置法第四十一条の十四及び第四十一条の十五の規定は、新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係る同項に規定する差金等決済で同項の居住者又は恒久的施設を有する非居住者が附則第一条第十号に定める日以後に行うものについて適用し、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係る同項に規定する差金等決済で同項の居住者又は恒久的施設を有する非居住者が同日前に行ったものについては、なお従前の例による。
Supplementary Provisions, Article 73Transitional Measures Concerning Special Provisions on Payment Reports Pertaining to Cash Settlement, etc. of Futures Transactions
第七十三条（先物取引の差金等決済に係る支払調書の特例に関する経過措置）
The provisions of Article 41-15-2 of the New Act on Special Measures Concerning Taxation apply to settlement of futures transactions prescribed in that Article made on or after the date specified in Article 1, item (x) of the Supplementary Provisions, and the provisions then in force continue to govern settlement of futures transactions prescribed in Article 41-15-2 of the Former Act on Special Measures Concerning Taxation made before that date.
新租税特別措置法第四十一条の十五の二の規定は、同条に規定する先物取引の差金等決済で附則第一条第十号に定める日以後に行われるものについて適用し、旧租税特別措置法第四十一条の十五の二に規定する先物取引の差金等決済で同日前に行われたものについては、なお従前の例による。
With regard to cash settlement, etc. prescribed in Article 225, paragraph (1), item (xiii) of the Income Tax Act of futures transactions prescribed in Article 225, paragraph (1), item (xiii) of the Income Tax Act (limited to those pertaining to crypto assets listed in Article 2, paragraph (24), item (iii)-2 of the Financial Instruments and Exchange Act (Act No. 25 of 1948) or financial indicators prescribed in Article 29-2, paragraph (1), item (ix) of that Act) made during the period from the date specified in Article 1, item (x) of the Supplementary Provisions to December 31, 2020, the provisions of Articles 224-5 and 225 of that Act, to the extent that they pertain to cash settlement, etc. of those futures transactions, do not apply.
附則第一条第十号に定める日から令和二年十二月三十一日までの間に行われる所得税法第二百二十五条第一項第十三号に規定する先物取引（金融商品取引法（昭和二十三年法律第二十五号）第二条第二十四項第三号の二に掲げる暗号資産又は同法第二十九条の二第一項第九号に規定する金融指標に係るものに限る。）の所得税法第二百二十五条第一項第十三号に規定する差金等決済については、同法第二百二十四条の五及び第二百二十五条のうち当該先物取引の差金等決済に係る部分の規定は、適用しない。