Supplementary Provisions, Article 3Transitional Measures Concerning Tax Exemption on Interest from Deposits Managed in a Special International Financial Transactions Account
第三条（特別国際金融取引勘定において経理された預金等の利子の非課税に関する経過措置）
With regard to interest paid by an authorized foreign exchange bank 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 on Special Measures Concerning Taxation") on deposits or borrowings prescribed in that Article that it received as deposits or borrowed 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.
第一条の規定による改正前の租税特別措置法（以下「旧租税特別措置法」という。）第七条に規定する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。）前に預入を受け、又は借り入れた同条に規定する預金又は借入金につき支払う利子については、なお従前の例による。