1 article
Supplementary Provisions, Article 17Transitional Measures Concerning Separate Taxation, etc. on Redemption Gains
第十七条（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 (7) of the Former Act on Special Measures Concerning Taxation that are to be received on discount bonds prescribed in that paragraph issued before the Effective Date, the provisions then in force continue to govern.
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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