Supplementary Provisions, Article 84Transitional Measures Concerning Special Provisions on Taxation on Interest from Bond Transactions with Repurchase Agreements of Foreign Financial Institutions, etc.
第八十四条（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 Article 42-2, paragraph (1) of the New Act on Special Measures Concerning Taxation that a foreign financial institution, etc. prescribed in paragraph (2) of that Article is to receive on or after the application start date (meaning the application start date prescribed in Article 56, paragraph (1) of the Supplementary Provisions; the same applies hereinafter in this Article), and with regard to specified interest prescribed in Article 42-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a foreign financial institution, etc. prescribed in paragraph (2) of that Article is to receive before the application start date, the provisions then in force continue to govern.
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適用開始日（附則第五十六条第一項に規定する適用開始日をいう。以下この条において同じ。）以後に支払を受けるべき新租税特別措置法第四十二条の二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適用開始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。