Supplementary Provisions, Article 4Transitional Measures Concerning the Selection of Valuation Methods for Virtual Currency
第四条（仮想通貨の評価の方法の選定に関する経過措置）
For an individual who, at the time of enforcement of this Cabinet Order, actually holds virtual currency prescribed in Article 48-2, paragraph (1) of the Income Tax Act after its amendment by the provisions of Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2019; referred to as the "Amending Act" in Article 6 of the Supplementary Provisions) (referred to as the "New Act" in Article 6 of the Supplementary Provisions) (hereinafter referred to as "virtual currency" in this Article), the provisions of Article 119-3, paragraph (2) of the New Order apply by deeming that the individual acquired that virtual currency on the Effective Date.
この政令の施行の際現に所得税法等の一部を改正する法律（平成三十一年法律第六号。附則第六条において「改正法」という。）第一条の規定による改正後の所得税法（附則第六条において「新法」という。）第四十八条の二第一項に規定する仮想通貨（以下この条において「仮想通貨」という。）を有する個人については、施行日にその仮想通貨を取得したものとみなして、新令第百十九条の三第二項の規定を適用する。
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 95 of 2019.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Cabinet Order No. 95 of 2019, the amending Cabinet Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
virtual currencymachine translation
「仮想通貨」
Virtual currency as Article 48-2, paragraph (1) of the Income Tax Act defined it once amended by Article 1 of the 2019 Act partially amending the Income Tax Act and other laws (Act No. 6 of 2019); an individual holding it when this Cabinet Order (政令) came into effect is treated as having acquired it on that day.
Short name set inSupplementary Provisions, Article 4, paragraph (1)· applies only in this article
Amending Actmachine translation
「改正法」
In the supplementary provisions (附則) of Cabinet Order No. 95 of 2019, short name for the 2019 Act partially amending the Income Tax Act and other laws (Act No. 6 of 2019), as used in Articles 4 and 6 of those provisions.
Short name set inSupplementary Provisions, Article 4, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 6
the New Actmachine translation
「新法」
In the supplementary provisions (附則) of Cabinet Order No. 95 of 2019, the Income Tax Act as amended by Article 1 of the 2019 Act partially amending the Income Tax Act and other laws (Act No. 6 of 2019).
Short name set inSupplementary Provisions, Article 4, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 6