Supplementary Provisions, Article 8, paragraph (1)
第一項
The provisions then in force continue to govern redemptions of discount bonds prescribed in Article 224, paragraph (4) of the Former Income Tax Act that were made before January 1, 2016.
平成二十八年一月一日前に行われた旧所得税法第二百二十四条第四項に規定する割引債の償還については、なお従前の例による。