Supplementary Provisions, Article 9Transitional Measures Concerning Separate Taxation, etc. on Redemption Gains
第九条（償還差益に対する分離課税等に関する経過措置）
The provisions then in force continue to govern redemption gains (meaning redemption gains prescribed in Article 41-12, paragraph (1) of the Former Act; the same applies in the following paragraph) to be received on discount bonds (meaning discount bonds prescribed in paragraph (1) of that Article; the same applies in the following paragraph) issued before the Effective Date.
Redemption gains to be received on discount bonds issued during the period from the Effective Date to December 31, 1970 (or, in the case of telegraph and telephone bonds, those issued during the period from the Effective Date to March 31, 1971) are governed in accordance with the provisions of Article 41-12 of the Former Act, with the phrase "discount bonds issued by April 30, 1970 (or, in the case of telegraph and telephone bonds, from October 1, 1967 to April 30, 1970" in paragraph (1) of that Article read as "discount bonds issued by December 31, 1970 (or, in the case of telegraph and telephone bonds, from October 1, 1967 to March 31, 1971", and the phrase "April 30, 1970" in paragraphs (2), (3), (5) and (6) of that Article read as "December 31, 1970".
施行日から昭和四十五年十二月三十一日までの間に発行された割引債（電信電話債券にあつては、施行日から昭和四十六年三月三十一日までの間に発行されたもの）について支払を受けるべき償還差益については、旧法第四十一条の十二第一項中「昭和四十五年四月三十日までの間に発行された割引債（電信電話債券にあつては、昭和四十二年十月一日から昭和四十五年四月三十日」とあるのは「昭和四十五年十二月三十一日までの間に発行された割引債（電信電話債券にあつては、昭和四十二年十月一日から昭和四十六年三月三十一日」と、同条第二項、第三項、第五項及び第六項中「昭和四十五年四月三十日」とあるのは「昭和四十五年十二月三十一日」として、同条の規定の例によるものとする。