Supplementary Provisions, Article 72Transitional Measures Concerning Tax Exemption, etc. for Interest and Similar Income on Book-Entry Government Bonds
第七十二条（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 (1) and (10) of the New Act on Special Measures Concerning Taxation apply to interest on book-entry government bonds or book-entry municipal bonds prescribed in paragraph (1) of that Article and profit from redemption prescribed in that paragraph that a foreign corporation receives on or after January 1, 2016, and with regard to interest on book-entry government bonds or book-entry municipal bonds prescribed in Article 67-17, paragraph (1) of the Former Act on Special Measures Concerning Taxation and profit from redemption prescribed in that paragraph that were received before that date, the provisions then in force continue to govern.
新租税特別措置法第六十七条の十七第一項及び第十項の規定は、外国法人が平成二十八年一月一日以後に支払を受ける同条第一項に規定する振替国債又は振替地方債の利子及び同項に規定する償還差益について適用し、同日前に支払を受けた旧租税特別措置法第六十七条の十七第一項に規定する振替国債又は振替地方債の利子及び同項に規定する償還差益については、なお従前の例による。
The provisions of Article 67-17, paragraphs (2) and (10) of the New Act on Special Measures Concerning Taxation apply to interest and similar income and profit from redemption prescribed in that paragraph on specified book-entry corporate bonds, etc. prescribed in paragraph (2) of that Article that a foreign corporation receives on or after January 1, 2016, and with regard to interest and similar income and profit from redemption prescribed in that paragraph on specified book-entry corporate bonds, etc. prescribed in Article 67-17, paragraph (2) of the Former Act on Special Measures Concerning Taxation that were received before that date, the provisions then in force continue to govern.
新租税特別措置法第六十七条の十七第二項及び第十項の規定は、外国法人が平成二十八年一月一日以後に支払を受ける同条第二項に規定する特定振替社債等の同項に規定する利子等及び償還差益について適用し、同日前に支払を受けた旧租税特別措置法第六十七条の十七第二項に規定する特定振替社債等の同項に規定する利子等及び償還差益については、なお従前の例による。
The provisions of Article 67-17, paragraphs (3) and (10) of the New Act on Special Measures Concerning Taxation apply to interest on private foreign bonds prescribed in paragraph (3) of that Article and profit from redemption prescribed in that paragraph that a foreign corporation receives on or after January 1, 2016, and with regard to interest on private foreign bonds prescribed in Article 67-17, paragraph (3) of the Former Act on Special Measures Concerning Taxation and issue discounts prescribed in that paragraph that were received before that date, the provisions then in force continue to govern.
新租税特別措置法第六十七条の十七第三項及び第十項の規定は、外国法人が平成二十八年一月一日以後に支払を受ける同条第三項に規定する民間国外債の利子及び同項に規定する償還差益について適用し、同日前に支払を受けた旧租税特別措置法第六十七条の十七第三項に規定する民間国外債の利子及び同項に規定する発行差金については、なお従前の例による。
The provisions of Article 67-17, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to profit from redemption prescribed in Article 41-12, paragraph (7) of the New Act on Special Measures Concerning Taxation on discount bonds prescribed in that paragraph, and to the margin in the case where the amount received through the redemption prescribed in Article 41-12-2, paragraph (1) of the New Act on Special Measures Concerning Taxation of discount bonds prescribed in paragraph (6), item (i) of that Article exceeds the acquisition cost of those discount bonds, that arise on or after January 1, 2016, and with regard to profit from redemption prescribed in Article 67-17, paragraph (4) of the Former Act on Special Measures Concerning Taxation on discount bonds prescribed in that paragraph that arose before that date, the provisions then in force continue to govern.
新租税特別措置法第六十七条の十七第四項の規定は、平成二十八年一月一日以後に生ずる新租税特別措置法第四十一条の十二第七項に規定する割引債の同項に規定する償還差益及び新租税特別措置法第四十一条の十二の二第六項第一号に規定する割引債の同条第一項に規定する償還により受ける金額が当該割引債の取得価額を超える場合におけるその差益について適用し、同日前に生じた旧租税特別措置法第六十七条の十七第四項に規定する割引債の同項に規定する償還差益については、なお従前の例による。
The provisions of Article 67-17, paragraphs (6) and (10) of the New Act on Special Measures Concerning Taxation apply to income arising on or after January 1, 2016 from the holding by a foreign corporation of specified book-entry discount bonds prescribed in paragraph (6) of that Article, and with regard to profit from redemption prescribed in Article 67-17, paragraph (6) of the Former Act on Special Measures Concerning Taxation on specified short-term public and corporate bonds prescribed in that paragraph that was received before that date, the provisions then in force continue to govern.
新租税特別措置法第六十七条の十七第六項及び第十項の規定は、外国法人の同条第六項に規定する特定振替割引債の保有により平成二十八年一月一日以後に生ずる所得について適用し、同日前に支払を受けた旧租税特別措置法第六十七条の十七第六項に規定する特定短期公社債の同項に規定する償還差益については、なお従前の例による。
The provisions of Article 67-17, paragraphs (9) and (10) of the New Act on Special Measures Concerning Taxation apply to the amount of loss arising on or after January 1, 2016 from the redemption (including retirement by purchase; the same applies hereinafter in this paragraph) of book-entry government bonds or book-entry municipal bonds prescribed in paragraph (1) of that Article, or of specified book-entry corporate bonds, etc. or private foreign bonds prescribed in paragraph (9) of that Article, held by a foreign corporation, or to the amount specified by Cabinet Order prescribed in paragraph (9) of that Article that arises on or after that date from the holding of specified book-entry discount bonds prescribed in that paragraph, and with regard to the amount of loss prescribed in paragraph (9) of Article 67-17 of the Former Act on Special Measures Concerning Taxation that arose before that date from the redemption of book-entry government bonds or book-entry municipal bonds prescribed in paragraph (1) of that Article, specified book-entry corporate bonds, etc. prescribed in paragraph (2) of that Article, private foreign bonds prescribed in paragraph (3) of that Article or specified short-term public and corporate bonds prescribed in paragraph (6) of that Article, the provisions then in force continue to govern.
新租税特別措置法第六十七条の十七第九項及び第十項の規定は、外国法人が有する同条第一項に規定する振替国債若しくは振替地方債若しくは同条第九項に規定する特定振替社債等若しくは民間国外債の償還（買入消却を含む。以下この項において同じ。）により平成二十八年一月一日以後に生ずる損失の額又は同条第九項に規定する特定振替割引債の保有により同日以後に生ずる同項に規定する政令で定める金額について適用し、旧租税特別措置法第六十七条の十七第一項に規定する振替国債若しくは振替地方債、同条第二項に規定する特定振替社債等、同条第三項に規定する民間国外債又は同条第六項に規定する特定短期公社債の償還により同日前に生じた同条第九項に規定する損失の額については、なお従前の例による。