Supplementary Provisions, Article 84Transitional Measures Concerning Separate Taxation, etc. on Profit from Redemption, etc.
第八十四条（償還差益等に係る分離課税等に関する経過措置）
The provisions of Article 41-12, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to discount bonds prescribed in that paragraph that are issued on or after the Effective Date, and the provisions then in force continue to govern discount bonds prescribed in Article 41-12, paragraph (2) of the Former Act on Special Measures Concerning Taxation that were issued before the Effective Date.
新租税特別措置法第四十一条の十二第二項の規定は、施行日以後に発行される同項に規定する割引債について適用し、施行日前に発行された旧租税特別措置法第四十一条の十二第二項に規定する割引債については、なお従前の例による。
The provisions of Article 41-12, paragraph (6) of the New Act on Special Measures Concerning Taxation apply to profit from redemption prescribed in that paragraph that is to be paid on or after the Effective Date, and the provisions then in force continue to govern profit from redemption prescribed in Article 41-12, paragraph (6) of the Former Act on Special Measures Concerning Taxation that was to be paid before the Effective Date.
新租税特別措置法第四十一条の十二第六項の規定は、施行日以後に支払をすべき同項に規定する償還差益について適用し、施行日前に支払をすべき旧租税特別措置法第四十一条の十二第六項に規定する償還差益については、なお従前の例による。
The provisions of Article 41-12, paragraph (9), item (iv) of the New Act on Special Measures Concerning Taxation apply to national government bonds prescribed in that item that are issued on or after the Effective Date.
新租税特別措置法第四十一条の十二第九項第四号の規定は、施行日以後に発行される同号に規定する国債について適用する。
The provisions of Article 41-12, paragraph (9), item (viii) of the New Act on Special Measures Concerning Taxation apply to national government bonds prescribed in item (viii) of that paragraph that are issued on or after the date specified in Article 1, item (xiii) of the Supplementary Provisions.
新租税特別措置法第四十一条の十二第九項第八号の規定は、附則第一条第十三号に定める日以後に発行される同項第八号に規定する国債について適用する。