1 article
Supplementary Provisions, Article 8Transitional Measures Concerning Separate Taxation, etc. on Redemption Gains
第八条（償還差益に対する分離課税等に関する経過措置）
With regard to redemption gains prescribed in Article 41-12, paragraph (1) of the Former Act that are to be received on discount bonds prescribed in that paragraph issued by March 31, 1977, the provisions then in force continue to govern.
昭和五十二年三月三十一日までに発行された旧法第四十一条の十二第一項に規定する割引債について支払を受けるべき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。
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