Supplementary Provisions, Article 9Transitional Measures Concerning Special Provisions on Capital Gains, etc. in the Case of Departure from Japan

①The provisions of Article 170, paragraph (5) (limited to the portion pertaining to item (xvi)) and paragraph (6) (Special Provisions on Capital Gains, etc. in the Case of Departure from Japan) of the New Order (including where these provisions are applied mutatis mutandis pursuant to Article 170-2, paragraphs (2) and (3) (Special Provisions on Capital Gains, etc. in the Case Where Assets Are Transferred to a Nonresident by a Gift or Similar Transfer) of the New Order) apply to the Securities and similar interests prescribed in Article 170, paragraph (5) of the New Order for which a transfer or gift or inheritance with limited liability prescribed in that paragraph took place on or after January 1, 2016, and the provisions then in force continue to govern the Securities and similar interests prescribed in Article 170, paragraph (4) (Special Provisions on Capital Gains, etc. in the Case of Departure from Japan) of the Former Order for which a transfer or gift or inheritance with limited liability prescribed in that paragraph took place before that date.

②The provisions of Article 170, paragraph (8) of the New Order (including where applied mutatis mutandis pursuant to Article 170-2, paragraph (6) of the New Order) apply to the determination of the Securities and similar interests prescribed in Article 170, paragraph (8) of the New Order that are transferred by a transfer or gift or inheritance with limited liability prescribed in that paragraph on or after January 1, 2016, and the provisions then in force continue to govern the determination of the Securities and similar interests prescribed in Article 170, paragraph (7) of the Former Order that were transferred by a transfer or gift or inheritance with limited liability prescribed in that paragraph before that date.