①The period specified by Cabinet Order as the period of having a domicile or residence in Japan prescribed in Article 60-3, paragraph (5) (Special Provisions on Capital Gains upon Transfer of Assets to a Nonresident by Gift or Similar Transfer) of the Act is the periods listed in the items of paragraph (3) of the preceding Article.

②The provisions of paragraph (5) of the preceding Article apply mutatis mutandis to the amount calculated as specified by Cabinet Order prescribed in Article 60-3, paragraph (8), item (i) of the Act. In this case, the phrase "the individual prescribed in that paragraph held at the time of the departure from Japan" in the portion of paragraph (5) of the preceding Article preceding the items is deemed to be replaced with "the donee of the donor with deferred tax or the heir with deferred tax prescribed in Article 60-3, paragraph (8) (Special Provisions on Capital Gains upon Transfer of Assets to a Nonresident by Gift or Similar Transfer) of the Act received the transfer of through the gift or similar transfer prescribed in paragraph (1) of that Article (hereinafter in this paragraph referred to as "gift or similar transfer")", "after the time of the departure from Japan" with "after the time of that gift or similar transfer", "item (i) of that paragraph" with "item (i) of paragraph (8) of that Article", and "value at departure from Japan" with "value at the time of the gift or similar transfer"; the phrase "value at departure from Japan" in item (i) of that paragraph is deemed to be replaced with "value at the time of the gift or similar transfer", "the amount specified in each item of Article 60-2, paragraph (1) of the Act according to the category of cases listed in those items at the time of the departure from Japan of that individual" with "the amount equivalent to the value at the time of the gift or similar transfer", and "at the time of that departure from Japan" with "at the time of the gift or similar transfer"; and the phrase "value at departure from Japan" in items (ii) through (xvii) of that paragraph is deemed to be replaced with "value at the time of the gift or similar transfer".

③The provisions of paragraph (6) of the preceding Article apply mutatis mutandis where calculation is made in accordance with the provisions of Article 110 (Acquisition Price of Shares, etc. in the Case of a Share Split or Consolidation), Article 111, paragraph (2) (Acquisition Price of Shares Acquired through Allotment to Shareholders), Article 112 (Acquisition Price of Shares, etc. Acquired Through a Merger), Article 113, paragraphs (1) through (3), (6), and (7) (Acquisition Price of Shares, etc. Acquired Through a Company Split by Split-Off), Article 113-2, paragraphs (1) and (2) (Acquisition Price of Shares, etc. Acquired Through a Share Distribution), Article 114, paragraphs (1), (3), (4), and (6) (Acquisition Price of Shares, etc. in the Case of a Return of Capital, etc.), Article 115 (Acquisition Price of Shares, etc. in the Case of an Entity Conversion), and Article 116 (Acquisition Price of Share Options, etc. in the Case of a Merger, etc.) pursuant to the provisions of Article 170, paragraph (5), items (iii) through (xvi) applied mutatis mutandis in the preceding paragraph. In this case, the phrase "Article 170, paragraph (5), item (iii)" in paragraph (6) of the preceding Article is deemed to be replaced with "Article 170, paragraph (5), item (iii) as replaced pursuant to Article 170-2, paragraph (2) (Special Provisions on Capital Gains upon Transfer of Assets to a Nonresident by Gift or Similar Transfer)", "value at departure from Japan" with "value at the time of the gift or similar transfer", and "departure from Japan prescribed in Article 60-2, paragraph (1) (Special Provisions on Capital Gains upon Departure from Japan) of the Act" with "gift or similar transfer prescribed in Article 60-3, paragraph (1) (Special Provisions on Capital Gains upon Transfer of Assets to a Nonresident by Gift or Similar Transfer) of the Act".

④In the case of giving notice about a tax agent pursuant to Article 60-3, paragraph (10), item (ii) of the Act, if there are two or more Nonresidents who received the transfer referred to in that item, that notice must be given in a single document jointly signed by the Nonresidents; provided, however, that this does not preclude separate notices from being given with the names of the other Nonresidents who received that transfer appended.

⑤A Nonresident who has given the notice referred to in the preceding paragraph by the method set out in the proviso to that paragraph must, without delay, notify the other Nonresidents who received that transfer of the gist of the particulars stated in the document submitted at the time of that notice.

⑥The provisions of paragraph (8) of the preceding Article apply mutatis mutandis to the determination, where a donee of an individual who is to be subject to the application of Article 60-3, paragraphs (1) through (3) of the Act for the income tax for the year that includes the day of the gift, or an heir of an individual who is to be subject to the application of paragraphs (1) through (3) of that Article for the income tax for the year that includes the day of the commencement of the succession, has, after the time of the gift or similar transfer prescribed in paragraph (1) of that Article, transferred Securities and similar interests by transfer or by gift or inheritance with limited liability prescribed in paragraph (8) of that Article, of whether the Securities and similar interests so transferred fall under the Securities and similar interests that those persons acquired by that gift or similar transfer.

⑦Where the grounds listed in the items of Article 60-2, paragraph (11) (Special Provisions on Capital Gains upon Departure from Japan) of the Act arise with respect to the Securities and similar interests held by the donee or heir prescribed in the preceding paragraph (hereinafter in this paragraph referred to as "former Securities and similar interests"), and the Securities and similar interests acquired by those grounds (hereinafter in this paragraph referred to as "acquired Securities, etc.") are deemed, under Article 60-3, paragraph (12) of the Act, to have been continuously owned, the provisions of Article 170, paragraph (8) applied mutatis mutandis in the preceding paragraph apply by treating the portion of those former Securities and similar interests that gave rise to the acquisition of those acquired Securities, etc. as Securities and similar interests of the same class as those acquired Securities, etc.

①In the case where Article 60-4, paragraph (1) or (2) (Special Provisions on Capital Gains upon Application of Foreign Exit Tax Provisions) of the Act applies, the amount to be included in the revenue prescribed in paragraph (1) of that Article and the amount equivalent to the amount of profit or the amount equivalent to the amount of loss prescribed in paragraph (2) of that Article, expressed as the yen equivalent prescribed in Article 57-3, paragraph (1) (Conversion of Transactions in a Foreign Currency) of the Act, is the amount converted at the foreign exchange buying and selling rate at the time when an event equivalent to the departure from Japan prescribed in Article 60-4, paragraph (3) of the Act or any other event specified by Cabinet Order arises.

②The events specified by Cabinet Order prescribed in Article 60-4, paragraph (3) of the Act are the following events:

The amount calculated, as prescribed by Cabinet Order, as the value on January 1, 1953 of the forested land prescribed in Article 61, paragraph (1) (Acquisition Costs of Assets Acquired Prior to December 31, 1952) of the Act is the value obtained by adding, to the standard assessed value of the forested land by species and age of trees on that day, an adjustment for differences in soil fertility, region, and other circumstances relating to that forested land. In this case, the standard assessed value and the method of the adjustment to be added to it are as determined and publicly announced by the Commissioner of the National Tax Agency as to be used on that day for the calculation of the tax base for inheritance tax and gift tax with regard to forested land.

①The amount calculated, as prescribed by Cabinet Order, as the value on January 1, 1953 of an asset prescribed in Article 61, paragraph (2) or (3) (Acquisition Costs of Assets Acquired Prior to December 31, 1952) of the Act is the value calculated, in accordance with the condition of that asset on that day, by the method determined and publicly announced by the Commissioner of the National Tax Agency as to be used on that day for the calculation of the tax base for inheritance tax and gift tax with regard to that asset.

②Where the asset prescribed in the preceding paragraph is one that has been revalued under Article 8, paragraph (1) (Revaluation of Depreciable Assets of Individuals) of the Assets Revaluation Act (Act No. 110 of 1950) (including where applied mutatis mutandis under Article 10, paragraph (1) (Revaluation Where Non-Business Assets Are Put to Business Use) of that Act) or Article 16 (Succession of Revaluation upon Death) of that Act, if the value calculated for that asset under the preceding paragraph is less than the revaluation amount prescribed in Article 2, paragraph (3) (Definitions) of that Act pertaining to that revaluation, the amount calculated, as prescribed by Cabinet Order, as the value on January 1, 1953 of that asset prescribed in Article 61, paragraph (2) or (3) of the Act is, notwithstanding the preceding paragraph, that revaluation amount.

③The value on January 1, 1953 of the asset prescribed in Article 61, paragraph (3) of the Act, calculated as prescribed by Cabinet Order on the basis of the sum of the amount required for the acquisition of the asset and the amounts of equipment expenses and improvement expenses expended before that day, is the amount equivalent to the amount that would be treated as the acquisition cost of the asset under Article 38, paragraph (2) (Acquisition Costs Deducted to Calculate Capital Gains) of the Act if that paragraph were applied on the assumption that a transfer of assets had taken place with respect to the asset on that day.

The amount calculated, as prescribed by Cabinet Order, as the value on January 1, 1953 of the Securities prescribed in Article 61, paragraph (4) (Acquisition Costs of Assets Acquired Prior to December 31, 1952) of the Act is, for shares listed on a Securities exchange (meaning a Securities exchange prescribed in the Securities and Exchange Act as it stood before the amendment under Article 3 (Partial Amendment of the Securities and Exchange Act) of the Act Partially Amending the Securities and Exchange Act, etc. (Act No. 65 of 2006)) or shares or capital contributions for which there is a quotation, an amount based on the amount calculated as prescribed below, and for other shares or capital contributions, an amount calculated on the basis of the amount obtained by dividing the amount remaining after deducting the sum of the amounts of liabilities from the sum of the values of assets, on that day, of the issuing corporation pertaining to those shares or capital contributions by the total number or total amount of issued shares or capital contributions of that issuing corporation on that day.