Supplementary Provisions, Article 4Transitional Measures Concerning Tax Exemption, etc. on Interest on Private Foreign Currency Denominated Bonds
第四条（民間外貨債の利子の非課税等に関する経過措置）
The provisions then in force continue to govern interest prescribed in Article 7-2 of the Former Act that a domestic corporation pays on foreign currency denominated bonds prescribed in that Article that it issued on or before March 31, 1972.
内国法人が昭和四十七年三月三十一日以前に発行した旧法第七条の二に規定する外貨債につき支払う同条に規定する利子については、なお従前の例による。
The provisions then in force continue to govern interest prescribed in Article 7-3 of the Former Act that a resident or domestic corporation pays on or before March 31, 1972 on borrowings in foreign currency prescribed in that Article.
居住者又は内国法人が旧法第七条の三に規定する外国通貨による借入金につき昭和四十七年三月三十一日以前に支払う同条に規定する利子については、なお従前の例による。
The provisions then in force continue to govern issue discounts prescribed in Article 41-13 of the Former Act that a nonresident receives on interest-bearing foreign currency bonds prescribed in that Article that were issued on or before March 31, 1972.
非居住者が昭和四十七年三月三十一日以前に発行された旧法第四十一条の十三に規定する利付外貨債につき支払を受ける同条に規定する発行差金については、なお従前の例による。