Supplementary Provisions, Article 386
第三百八十六条
The provisions of Article 41-12, paragraph (9), item (vii) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 288 of the Supplementary Provisions apply to specified short-term public and corporate bonds prescribed in that paragraph that are issued on or after the date on which the provisions of Article 288 of the Supplementary Provisions come into effect, and the provisions then in force continue to govern specified short-term public and corporate bonds prescribed in Article 41-12, paragraph (9) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of that Article that were issued before that date.
附則第二百八十八条の規定による改正後の租税特別措置法第四十一条の十二第九項第七号の規定は、附則第二百八十八条の規定の施行の日以後に発行される同項に規定する特定短期公社債について適用し、同日前に発行された同条の規定による改正前の租税特別措置法第四十一条の十二第九項に規定する特定短期公社債については、なお従前の例による。