Supplementary Provisions, Article 69Transitional Measures Concerning Special Provisions on Withholding at the Source, etc. for the Amount of Gain from Discount Bonds
第六十九条（割引債の差益金額に係る源泉徴収等の特例に関する経過措置）
The provisions of Article 41-12-2, paragraph (6), item (iii), (a) of the New Act on Special Measures Concerning Taxation apply to discount bonds listed in (a) of that item that are issued by a foreign corporation in a business year beginning on or after April 1, 2016, and the provisions then in force continue to govern discount bonds listed in Article 41-12-2, paragraph (6), item (iii), (a) of the Former Act on Special Measures Concerning Taxation that were issued by a foreign corporation in a business year that began before that date.
新租税特別措置法第四十一条の十二の二第六項第三号イの規定は、外国法人により平成二十八年四月一日以後に開始する事業年度において発行される同号イに掲げる割引債について適用し、外国法人により同日前に開始した事業年度において発行された旧租税特別措置法第四十一条の十二の二第六項第三号イに掲げる割引債については、なお従前の例による。