Supplementary Provisions, Article 6Transitional Measures Concerning Notice by the Person Paying the Difference or Otherwise Settling a Futures Contract
第六条（先物取引の差金等決済をする者の告知に関する経過措置）
Article 224-5 of the new Income Tax Act applies to the payment of the difference or other settlement as prescribed in paragraph (2) of that Article of a futures contract as prescribed in that paragraph (referred to as "Paying the Difference or Otherwise Settling a Futures Contract" in the following Article) which is effected on or after January 1, 2009.
新所得税法第二百二十四条の五の規定は、同条第二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（次条において「先物取引に係る差金等決済」という。）で平成二十一年一月一日以後に行われるものについて適用する。
A notice, presentation, or confirmation as referred to in Article 41-14, paragraph (3) of the Act on Special Measures Concerning Taxation which was given or made pursuant to that paragraph before January 1, 2009 is deemed to be a notice, presentation, or confirmation as referred to in Article 224-5, paragraph (1) of the new Income Tax Act given or made pursuant to that paragraph.
平成二十一年一月一日前において租税特別措置法第四十一条の十四第三項の規定により行われた同項の告知、提示又は確認については、新所得税法第二百二十四条の五第一項の規定により行われた同項の告知、提示又は確認とみなす。