Supplementary Provisions, Article 3Transitional Measures Concerning Tax Exemption, etc. for Interest on Private Foreign Currency Denominated Bonds
第三条（民間外貨債の利子の非課税等に関する経過措置）
The provisions of Article 7 of the New Act apply to interest prescribed in that Article paid on foreign currency denominated bonds prescribed in that Article that a domestic corporation issues on or after the date of enforcement of this Act (hereinafter referred to as the "Effective Date"), and with regard to interest prescribed in Article 7 of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 1 (hereinafter referred to as the "Former Act") paid on foreign currency denominated bonds prescribed in that Article that a domestic corporation issued before the Effective Date, the provisions then in force continue to govern.
新法第七条の規定は、内国法人がこの法律の施行の日（以下「施行日」という。）以後に発行する同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適用し、内国法人が施行日前に発行した第一条の規定による改正前の租税特別措置法（以下「旧法」という。）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。
The provisions of Article 41-13 of the New Act apply to issue discounts prescribed in that Article that a nonresident receives on interest-bearing foreign currency bonds prescribed in that Article issued on or after the Effective Date, and with regard to 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 issued before the Effective Date, the provisions then in force continue to govern.
新法第四十一条の十三の規定は、非居住者が施行日以後に発行される同条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適用し、非居住者が施行日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。