Supplementary Provisions, Article 63Transitional Measures Concerning Tax Exemption, etc. for Interest and Similar Income from Book-Entry Government Bonds
第六十三条（振替国債の利子等の非課税等に関する経過措置）
The provisions of Article 67-17, paragraphs (7) and (8) of the New Act on Special Measures Concerning Taxation apply to specified interest and lending fees, etc. prescribed in paragraph (7) of that Article that a foreign financial institution, etc. prescribed in that paragraph receives on a bond transaction with a repurchase/resale agreement or a securities lending transaction prescribed in that paragraph that it begins on or after the Effective Date, and the provisions then in force continue to govern specified interest prescribed in that paragraph that a foreign corporation falling under the category of a foreign financial institution, etc. prescribed in Article 67-17, paragraph (7) of the Former Act on Special Measures Concerning Taxation receives on a bond transaction with a repurchase/resale agreement prescribed in that paragraph that it began before the Effective Date.
新租税特別措置法第六十七条の十七第七項及び第八項の規定は、同条第七項に規定する外国金融機関等が施行日以後に開始する同項に規定する債券現先取引又は証券貸借取引につき支払を受ける同項に規定する特定利子及び貸借料等について適用し、旧租税特別措置法第六十七条の十七第七項に規定する外国金融機関等に該当する外国法人が施行日前に開始した同項に規定する債券現先取引につき支払を受ける同項に規定する特定利子については、なお従前の例による。