Supplementary Provisions, Article 72Transitional Measures Concerning Tax Exemption, etc. for Profit from Redemption, etc. of Book-Entry Government Bonds
第七十二条（振替国債の償還差益等の非課税等に関する経過措置）
The provisions of Article 67-17, paragraph (7) of the New Act on Special Measures Concerning Taxation apply to lending fees, etc. prescribed in that paragraph that a foreign financial institution, etc. prescribed in that paragraph receives with respect to a specified bond transaction with a repurchase/resale agreement, etc. involving book-entry bonds, etc. prescribed in that paragraph that begins on or after the Effective Date, and the provisions then in force continue to govern lending fees, etc. prescribed in Article 67-17, paragraph (7) of the Former Act on Special Measures Concerning Taxation that a foreign financial institution, etc. prescribed in that paragraph receives with respect to a bond transaction with a repurchase/resale agreement or a securities lending transaction prescribed in that paragraph that began before the Effective Date.
新租税特別措置法第六十七条の十七第七項の規定は、同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振替債等に係る特定債券現先取引等につき支払を受ける同項に規定する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が、施行日前に開始した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貸借料等については、なお従前の例による。