Supplementary Provisions, Article 16Transitional Measures Concerning Separate Taxation, etc. for Profit from Redemption
第十六条（償還差益に対する分離課税等に関する経過措置）
The provisions of Article 41-12, paragraph (7) of the New Act apply to profit from redemption prescribed in paragraph (8) of that Article that a foreign corporation receives as payment on discount bonds prescribed in that paragraph that are issued on or after the Effective Date, and with regard to profit from redemption prescribed in that paragraph that a foreign corporation receives as payment on discount bonds prescribed in Article 41-12, paragraph (7) of the Former Act that were issued before the Effective Date, the provisions then in force continue to govern.
新法第四十一条の十二第七項の規定は、外国法人が施行日以後に発行される同条第八項に規定する割引債について支払を受ける同項に規定する償還差益について適用し、外国法人が施行日前に発行された旧法第四十一条の十二第七項に規定する割引債について支払を受ける同項に規定する償還差益については、なお従前の例による。