Supplementary Provisions, Article 59Transitional Measures Concerning Special Provisions on Taxation on Interest on Book-Entry Government Bonds
第五十九条（振替国債の利子の課税の特例に関する経過措置）
The provisions of Article 5-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to interest on book-entry government bonds prescribed in that paragraph that a nonresident or foreign corporation prescribed in that paragraph is to receive on or after the Effective Date, and with regard to interest on book-entry government bonds prescribed in Article 5-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 12 (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation") that a nonresident or foreign corporation prescribed in that paragraph was to receive before the Effective Date, the provisions then in force continue to govern.
新租税特別措置法第五条の二第一項の規定は、同項に規定する非居住者又は外国法人が施行日以後に支払を受けるべき同項に規定する振替国債の利子について適用し、第十二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。）第五条の二第一項に規定する非居住者又は外国法人が施行日前に支払を受けるべき同項に規定する振替国債の利子については、なお従前の例による。