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Supplementary Provisions, Article 12Transitional Measures Concerning Notice by Recipients of Consideration for Transferring Shares or Similar Interests
第十二条（株式等の譲渡の対価の受領者等の告知に関する経過措置）
The provisions of Article 224-3, paragraph (4) (limited to the part concerning item (ii)) of the new Income Tax Act apply to the delivery of redemption money or a similar asset as prescribed in that paragraph that is made on or after April 1, 2026.
新所得税法第二百二十四条の三第四項（第二号に係る部分に限る。）の規定は、令和八年四月一日以後に行われる同項に規定する償還金等の交付について適用する。