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Supplementary Provisions, Article 57Transitional Measures Concerning Special Provisions on Withholding at the Source, etc. for the Amount of Gain from Discount Bonds

第五十七条(割引債の差益金額に係る源泉徴収等の特例に関する経過措置)

The provisions of Article 41-12-2, paragraphs (8) through (13) of the New Act on Special Measures Concerning Taxation apply to redemption money of specified discount bonds prescribed in or redemption money of foreign discount bonds prescribed in that is to be paid on or after January 1, 2016.

の規定は、平成二十八年一月一日以後に支払うべきに規定する特定割引債の償還金又はに規定する国外割引債の償還金について適用する。

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