Supplementary Provisions, Article 52Transitional Measures Concerning Separate Taxation, etc. for Profit from Redemption, etc.
第五十二条（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, paragraphs (1) and (3) of the New Act on Special Measures Concerning Taxation apply to profit from redemption prescribed in paragraph (7) of that Article that is to be received for discount bonds prescribed in that paragraph issued on or after the Effective Date, and the provisions then in force continue to govern profit from redemption prescribed in Article 41-12, paragraph (7) of the Former Act on Special Measures Concerning Taxation that is to be received for discount bonds prescribed in that paragraph issued before the Effective Date.
新租税特別措置法第四十一条の十二第一項及び第三項の規定は、施行日以後に発行される同条第七項に規定する割引債につき支払を受けるべき同項に規定する償還差益について適用し、施行日前に発行された旧租税特別措置法第四十一条の十二第七項に規定する割引債につき支払を受けるべき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。
With regard to profit from redemption prescribed in Article 41-12, paragraph (7) of the Former Act on Special Measures Concerning Taxation on discount bonds prescribed in that paragraph, or profit from redemption prescribed in Article 41-12, paragraph (7) of the New Act on Special Measures Concerning Taxation on discount bonds prescribed in that paragraph, that a foreign corporation prescribed in Article 2 of the Supplementary Provisions receives by November 30, 2013, the provisions of Article 41-12, paragraph (6) of the Former Act on Special Measures Concerning Taxation remain in force.
附則第二条に規定する外国法人が平成二十五年十一月三十日までに支払を受ける旧租税特別措置法第四十一条の十二第七項に規定する割引債の同項に規定する償還差益又は新租税特別措置法第四十一条の十二第七項に規定する割引債の同項に規定する償還差益については、旧租税特別措置法第四十一条の十二第六項の規定は、なおその効力を有する。
The provisions then in force continue to govern short-term Shoko Chukin bonds listed in Article 41-12, paragraph (9), item (x) of the Former Act on Special Measures Concerning Taxation that were issued before October 1, 2008.
平成二十年十月一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九項第十号に掲げる短期商工債については、なお従前の例による。