Supplementary Provisions, Article 95Transitional Measures Concerning Special Provisions on Taxation on Income from the Transfer, etc. of Public and Corporate Bonds, etc.
第九十五条（公社債等の譲渡等による所得の課税の特例に関する経過措置）
The provisions of Article 37-15 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (1), item (i)) apply to transfers prescribed in that item of public and corporate bonds, etc. prescribed in that item that are made on or after the effective date of the Companies Act, and the provisions then in force continue to govern transfers of public and corporate bonds, etc. prescribed in Article 37-15, paragraph (1), item (i) of the Former Act on Special Measures Concerning Taxation that were made before the effective date of the Companies Act.
新租税特別措置法第三十七条の十五（第一項第一号に係る部分に限る。）の規定は、会社法施行日以後に行われる同号に規定する公社債等の同号に規定する譲渡について適用し、会社法施行日前に行われた旧租税特別措置法第三十七条の十五第一項第一号に規定する公社債等の譲渡については、なお従前の例による。