1 article
Supplementary Provisions, Article 48Transitional Measures Concerning Separate Taxation, etc. on Profit from Redemption
第四十八条（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 profit from redemption prescribed in Article 41-12, paragraph (1) of the Former Act on Special Measures Concerning Taxation that is to be received on discount bonds prescribed in that paragraph issued on or before March 31, 1988.
昭和六十三年三月三十一日までに発行された旧租税特別措置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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