Supplementary Provisions, Article 5Transitional Measures Concerning Tax Payment Grace Periods, etc. Where Special Provisions on Capital Gains, etc. upon Departure from Japan Apply
第五条（国外転出をする場合の譲渡所得等の特例の適用がある場合の納税猶予等に関する経過措置）
The provisions of Article 266-2, paragraphs (1) and (2) of the New Order apply where an individual provides security on or after the Effective Date.
新令第二百六十六条の二第一項及び第二項の規定は、個人が施行日以後に担保を供する場合について適用する。
The provisions of Article 266-3, paragraphs (1) and (2) of the New Order (including where these provisions are applied mutatis mutandis pursuant to paragraph (5) of that Article) apply where an individual provides security on or after the Effective Date.
新令第二百六十六条の三第一項及び第二項（これらの規定を同条第五項において準用する場合を含む。）の規定は、個人が施行日以後に担保を供する場合について適用する。
New Ordermachine translation
「新令」
This Cabinet Order as amended by Article 1 of Cabinet Order No. 134 of 2023.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Cabinet Order No. 134 of 2023, the amending Cabinet Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 2, paragraph (1)