Supplementary Provisions, Article 21Transitional Measures Regarding Payment Reports on Consideration for Transferring Shares, etc.
第二十一条（株式等の譲渡の対価等の支払調書に関する経過措置）
The provisions of Article 90-2, paragraph (2) (Payment Report on Consideration for Transferring Shares, etc.) of the New Regulation apply to the redemption money or a similar asset of a discount bond prescribed in that paragraph for which payment is fixed on or after the date specified in Article 1, item (vi) (Effective Date) of the Supplementary Provisions, and the provisions then in force continue to govern the redemption money or a similar asset of a discount bond prescribed in Article 90-2, paragraph (2) (Payment Report on Consideration for Transferring Shares, etc.) of the Former Regulation for which payment was fixed before that date.
新規則第九十条の二第二項（株式等の譲渡の対価等の支払調書）の規定は、附則第一条第六号（施行期日）に定める日以後に支払の確定する同項に規定する割引債の償還金等について適用し、同日前に支払の確定した旧規則第九十条の二第二項（株式等の譲渡の対価等の支払調書）に規定する割引債の償還金等については、なお従前の例による。
redemption money or a similar asset of a discount bondmachine translation
「割引債の償還金等」
In Article 90-2, paragraph (2), the redemption money or a similar asset (償還金等), as Article 224-3, paragraph (4) of the Income Tax Act defines it, of the bonds Article 352-2, paragraph (2) of the Order for Enforcement of the Income Tax Act (所得税法施行令) lists: bonds issued at a discount, separated principal and separated interest bonds, and interest-bearing bonds whose issue price is at or below a ratio of face value that a Ministry of Finance Order (財務省令) sets.
Short name set inArticle 90-2, paragraph (2)· applies only in this paragraph
the New Regulationmachine translation
「新規則」
This Ministerial Order as amended by Article 1 of Ministry of Finance Order No. 22 of 2015.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Former Regulationmachine translation
「旧規則」
This Ministerial Order as it stood before Article 1 of Ministry of Finance Order No. 22 of 2015 amended it.
Short name set inSupplementary Provisions, Article 2, paragraph (2)