Supplementary Provisions, Article 42Transitional Measures Concerning Separate Taxation, etc. for Profit from Redemption, etc.
第四十二条（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, paragraph (9) of the New Act on Special Measures Concerning Taxation apply to specified short-term public and corporate bonds prescribed in that paragraph that are issued on or after the Effective Date, 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 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九項の規定は、施行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、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。
The provisions then in force continue to govern optical discs, etc. prescribed in Article 41-12, paragraph (23) of the Former Act on Special Measures Concerning Taxation submitted before January 1, 2012 by a person who pays the consideration for the transfer of specified book-entry government bonds, etc. prescribed in that paragraph or a person who handles the payment of redemption money or interest on specified book-entry government bonds, etc.
旧租税特別措置法第四十一条の十二第二十三項に規定する特定振替国債等の譲渡の対価の支払をする者又は特定振替国債等の償還金若しくは利息の支払の取扱いをする者が平成二十四年一月一日前に提出した同項に規定する光ディスク等については、なお従前の例による。