Supplementary Provisions, Article 9, paragraph (1)
第一項
The provisions of Article 225, paragraph (1), item (i) (Payment Reports) of the new Act (limited to the part concerning interest on bonds issued by a foreign government, a foreign local government, an international organization, or a Foreign Corporation) apply to interest on such bonds paid on or after the effective date.
新法第二百二十五条第一項第一号(支払調書)の規定(外国政府、外国の地方公共団体、国際機関又は外国法人の発行する債券の利子に係る部分に限る。)は、施行日以後に支払う当該債券の利子について適用する。