Supplementary Provisions, Article 11Transitional Measures Concerning Special Provisions on Capital Gains, etc. in the Case of Departure from Japan

The provisions of Article 170, paragraph (5) (limited to the portion pertaining to item (x)-2) 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 a share distribution prescribed in Article 170, paragraph (5), item (x)-2 of the New Order that takes place on or after the Effective Date.