Supplementary Provisions, Article 9Transitional Measures for Capital Gain or Loss and Gains or Losses on the Fair Valuation of Commodities, etc. for Short-Term Trading
第九条（短期売買商品等の譲渡損益及び時価評価損益に関する経過措置）
The provisions of Article 61 of the New Corporation Tax Act apply to corporation tax on income for a business year of a corporation ending on or after the Effective Date, and with regard to corporation tax on income for a business year of a corporation that ended before the Effective Date, the provisions then in force continue to govern.
新法人税法第六十一条の規定は、法人の施行日以後に終了する事業年度の所得に対する法人税について適用し、法人の施行日前に終了した事業年度の所得に対する法人税については、なお従前の例による。
With regard to the application of the provisions of Article 61 of the New Corporation Tax Act in each business year ending on or after the Effective Date to crypto-assets (meaning crypto-assets prescribed in Article 61, paragraph (1) of the Corporation Tax Act; hereinafter the same applies in this paragraph) deemed to fall under specified self-issued crypto-assets prescribed in Article 12, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 3 of 2023; hereinafter referred to as the "2023 Amendment Act" in this paragraph) pursuant to the provisions of that paragraph, those crypto-assets (limited to crypto-assets that were issued by the corporation referred to in Article 12, paragraph (2) of the Supplementary Provisions of the 2023 Amendment Act and that it has held continuously since the end of the business year of the amendment prescribed in that paragraph, and that are specified by Cabinet Order as having been continuously subject to restrictions on transfer or other conditions since that time) are deemed to fall under specified self-issued crypto-assets prescribed in Article 61, paragraph (2), item (i), (b) of the New Corporation Tax Act.
所得税法等の一部を改正する法律（令和五年法律第三号。以下この項において「令和五年改正法」という。）附則第十二条第二項の規定により同項に規定する特定自己発行暗号資産に該当するものとみなされた暗号資産（法人税法第六十一条第一項に規定する暗号資産をいう。以下この項において同じ。）についての施行日以後に終了する各事業年度における新法人税法第六十一条の規定の適用については、当該暗号資産（令和五年改正法附則第十二条第二項の法人が発行し、かつ、同項に規定する改正事業年度終了の時から継続して有する暗号資産であってその時から継続して譲渡についての制限その他の条件が付されているものとして政令で定めるものに限る。）は、新法人税法第六十一条第二項第一号ロに規定する特定自己発行暗号資産に該当するものとみなす。