Supplementary Provisions, Article 66Transitional Measures Concerning Special Provisions on Taxation on Income from the Transfer of Public and Corporate Bonds Issued at a Discount
第六十六条（割引の方法により発行される公社債の譲渡による所得の課税の特例に関する経過措置）
The provisions of Article 37-14 of the New Act on Special Measures Concerning Taxation apply to income from a transfer of public and corporate bonds prescribed in paragraph (1), item (i) of that Article or national government bonds prescribed in item (ii) of that paragraph made on or after April 1, 1989, and to the report prescribed in paragraph (3) of that Article concerning the payment of consideration for that transfer.
新租税特別措置法第三十七条の十四の規定は、昭和六十四年四月一日以後に行われる同条第一項第一号に規定する公社債又は同項第二号に規定する国債の譲渡による所得及び当該譲渡に係る対価の支払に関する同条第三項に規定する調書について適用する。