Supplementary Provisions, Article 29, paragraph (3)
第三項
The provisions of Article 224, paragraph (4) of the new Income Tax Act apply to redemption money for discount bonds prescribed in paragraph (5) of that Article that are issued on or after January 1, 1986 (or, where the bonds are purchased and cancelled, the consideration for that purchase).
新所得税法第二百二十四条第四項の規定は、昭和六十一年一月一日以後に発行される同条第五項に規定する割引債の償還金（買入消却が行われる場合にあつては、その買入れの対価）について適用する。