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Supplementary Provisions, Article 24Transitional Measures Concerning Tax Exemption for Issue Discounts on Interest-Bearing Foreign Currency Bonds
第二十四条（利付外貨債の発行差金の非課税に関する経過措置）
With regard to issue discounts prescribed in Article 68 of the Former Act that a foreign corporation prescribed in that Article receives on interest-bearing foreign currency bonds prescribed in that Article that were issued before the Effective Date, the provisions then in force continue to govern.
旧法第六十八条に規定する外国法人が施行日前に発行された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は、なお従前の例による。
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