1 article
Supplementary Provisions, Article 98Transitional Measures Concerning Tax Exemption on Interest on Deposits, etc. Managed in a Special International Financial Transactions Account
第九十八条（特別国際金融取引勘定において経理された預金等の利子の非課税に関する経過措置）
The provisions then in force continue to govern interest prescribed in Article 67-11, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a foreign corporation referred to in that paragraph received before April 1, 2016.
旧租税特別措置法第六十七条の十一第一項の外国法人が平成二十八年四月一日前に支払を受けた同項に規定する利子については、なお従前の例による。
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.