1 article
Supplementary Provisions, Article 5Transitional Measures Concerning Tax Exemption on Interest on Private Foreign Currency Denominated Bonds
第五条（民間外貨債の利子の非課税に関する経過措置）
With regard to interest prescribed in Article 7 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, 1974, the provisions then in force continue to govern.
内国法人が昭和四十九年三月三十一日以前に発行した旧法第七条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。
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.