Supplementary Provisions, Article 71Transitional Measures Concerning Special Provisions on Taxation on Domestic Source Income Pertaining to Profit from Redemption, etc. of Discount Bonds
第七十一条（割引債の償還差益等に係る国内源泉所得の課税の特例に関する経過措置）
The provisions of Article 41-13-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to profit from redemption prescribed in that paragraph of discount bonds prescribed in that paragraph that a foreign corporation issues in a business year beginning on or after April 1, 2016, and the provisions then in force continue to govern profit from redemption prescribed in Article 41-13-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation of discount bonds prescribed in that paragraph that a foreign corporation issued in a business year that began before that date.
新租税特別措置法第四十一条の十三の二第一項の規定は、外国法人が平成二十八年四月一日以後に開始する事業年度において発行する同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適用し、外国法人が同日前に開始した事業年度において発行した旧租税特別措置法第四十一条の十三の二第一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、なお従前の例による。