Supplementary Provisions, Article 17Transitional Measures Concerning Special Provisions on Taxation on Income from the Transfer of Public and Corporate Bonds Issued at a Discount
第十七条（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 then in force continue to govern income from a transfer of government bonds prescribed in Article 37-16, paragraph (1), item (ii) of the Former Act on Special Measures Concerning Taxation that were issued before the Effective Date, and the reports prescribed in paragraph (3) of that Article concerning the payment of the consideration for that transfer.
施行日前に発行された旧租税特別措置法第三十七条の十六第一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は、なお従前の例による。
The provisions of Article 37-16 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (1), item (iii) of that Article) apply to income from a transfer of public and corporate bonds prescribed in that item that an individual makes on or after the date specified in the proviso to Article 1 of the Supplementary Provisions of the Urban Development Corporation Act.
新租税特別措置法第三十七条の十六（同条第一項第三号に係る部分に限る。）の規定は、個人が都市基盤整備公団法附則第一条ただし書に規定する日以後に行う同号に規定する公社債の譲渡による所得について適用する。