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Supplementary Provisions, Article 3Transitional Measures Concerning the Scope of Taxable Income of Non-Permanent Residents

第三条(非永住者の課税所得の範囲に関する経過措置)

Where, on or after the date of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date"), an individual makes a transfer, prescribed in Article 17, paragraph (1) (Scope of Taxable Income of Non-Permanent Residents) of the New Order, of Securities for which the date of acquisition falls within the period prescribed in that paragraph pertaining to those Securities, and that date is before the Effective Date, those Securities are deemed to fall under the specified Securities prescribed in that paragraph, and the provisions of that Article apply.

個人が、この政令の施行の日(以下「施行日」という。)以後に、有価証券でその取得の日が当該有価証券に係る新令第十七条第一項(非永住者の課税所得の範囲)に規定する期間内にあるものの同項に規定する譲渡を行う場合において、同日が施行日前であるときは、当該有価証券は、同項に規定する特定有価証券に該当するものとみなして、同条の規定を適用する。

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