1 article
Supplementary Provisions, Article 20Transitional Measures Concerning Separate Taxation, etc. on Redemption Gains
第二十条（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 prescribed in Article 41-12, paragraph (7) of the Former Act on Special Measures Concerning Taxation that a foreign corporation receives with respect to discount bonds prescribed in that paragraph that were issued before the Effective Date.
外国法人が施行日前に発行された旧租税特別措置法第四十一条の十二第七項に規定する割引債について支払を受ける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。
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.