Supplementary Provisions, Article 3Transitional Measures Concerning Tax Exemption on Interest on Special Foreign Currency Borrowings, etc.
第三条（特殊の外貨借入金等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 Act on Special Measures Concerning Taxation prior to the amendment (hereinafter referred to as the "Former Act") that the State or the Bank of Japan, or an authorized foreign exchange bank, prescribed in that Article pays on borrowings or deposits prescribed in that Article that it borrowed or accepted before the date on which this Act comes into effect (hereinafter referred to as the "Effective Date"), the provisions then in force continue to govern.
改正前の租税特別措置法（以下「旧法」という。）第七条に規定する国若しくは日本銀行又は外国為替公認銀行が、この法律の施行の日（以下「施行日」という。）前に借り入れ、又は預入を受けた同条に規定する借入金又は預り金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。