1 article
Supplementary Provisions, Article 60Transitional Measures Concerning Special Provisions on Taxation on Interest from Book-Entry Government Bonds, etc.
第六十条（振替国債等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 (limited to the part concerning book-entry local government bonds prescribed in that paragraph) apply to interest on book-entry local government bonds prescribed in that paragraph that a nonresident or foreign corporation prescribed in that paragraph is to receive on or after January 1, 2008.
新租税特別措置法第五条の二第一項（同項に規定する振替地方債に係る部分に限る。）の規定は、同項に規定する非居住者又は外国法人が平成二十年一月一日以後に支払を受けるべき同項に規定する振替地方債の利子について適用する。
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