Supplementary Provisions, Article 70Transitional Measures Concerning Tax Exemption, etc. for Profit from Redemption, etc. of Book-Entry Government Bonds
第七十条（振替国債の償還差益等の非課税等に関する経過措置）
The provisions of Article 41-13, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to profit from redemption prescribed in paragraph (1) of that Article received on book-entry government bonds prescribed in that paragraph (referred to as "book-entry government bonds" in paragraph (4)) or book-entry municipal bonds prescribed in paragraph (1) of that Article (referred to as "book-entry municipal bonds" in paragraph (4)) acquired on or after the Effective Date.
The provisions of Article 41-13, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to profit from redemption prescribed in paragraph (2) of that Article received on specified book-entry corporate bonds, etc. prescribed in that paragraph (referred to as "specified book-entry corporate bonds, etc." in paragraph (4)) acquired on or after June 1, 2010.
新租税特別措置法第四十一条の十三第二項の規定は、平成二十二年六月一日以後に取得する同項に規定する特定振替社債等（第四項において「特定振替社債等」という。）につき支払を受ける同条第二項に規定する償還差益について適用する。
The provisions of Article 41-13, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to the issue discount prescribed in paragraph (3) of that Article received on private foreign bonds prescribed in that paragraph (referred to as "private foreign bonds" in the following paragraph) issued on or after the Effective Date, and the provisions then in force continue to govern the issue discount prescribed in Article 41-13 of the Former Act on Special Measures Concerning Taxation received on private foreign bonds prescribed in that Article issued before the Effective Date.
新租税特別措置法第四十一条の十三第三項の規定は、施行日以後に発行される同項に規定する民間国外債（次項において「民間国外債」という。）につき支払を受ける同条第三項に規定する発行差金について適用し、施行日前に発行された旧租税特別措置法第四十一条の十三に規定する民間国外債につき支払を受ける同条に規定する発行差金については、なお従前の例による。
The provisions of Article 41-13, paragraphs (4) and (5) of the New Act on Special Measures Concerning Taxation apply to profit from redemption prescribed in paragraph (1) of that Article received on book-entry government bonds or book-entry municipal bonds acquired on or after the Effective Date and the amount of loss arising from their redemption (including retirement by purchase; the same applies hereinafter in this paragraph), profit from redemption prescribed in paragraph (2) of that Article received on specified book-entry corporate bonds, etc. acquired on or after June 1, 2010 and the amount of loss arising from their redemption, and the issue discount prescribed in paragraph (3) of that Article received on private foreign bonds issued on or after the Effective Date and the amount of loss prescribed in paragraph (4) of that Article arising from their redemption.