Supplementary Provisions, Article 72Transitional Measures Concerning Special Provisions on Taxation on Interest from Bond Transactions with Repurchase Agreements of Foreign Financial Institutions, etc.
第七十二条（外国金融機関等の債券現先取引に係る利子の課税の特例に関する経過措置）
The provisions of Article 42-2, paragraph (2), item (i) of the New Act on Special Measures Concerning Taxation apply to specified interest prescribed in paragraph (1) of that Article that a foreign financial institution, etc. prescribed in paragraph (2) of that Article is to receive on or after June 1, 2010, and the provisions then in force continue to govern specified interest prescribed in paragraph (1) of that Article that a foreign financial institution, etc. prescribed in Article 42-2, paragraph (2) of the Former Act on Special Measures Concerning Taxation is to receive before that date.
新租税特別措置法第四十二条の二第二項第一号の規定は、同項に規定する外国金融機関等が平成二十二年六月一日以後に支払を受けるべき同条第一項に規定する特定利子について適用し、旧租税特別措置法第四十二条の二第二項に規定する外国金融機関等が同日前に支払を受けるべき同条第一項に規定する特定利子については、なお従前の例による。