Supplementary Provisions, Article 60Transitional Measures Concerning Tax Exemption, etc. for Profit from Redemption of Book-Entry Government Bonds
第六十条（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 (9) of the New Act on Special Measures Concerning Taxation apply to the margin prescribed in that paragraph that a specified foreign corporation prescribed in that paragraph receives with respect to a specified bond transaction with a repurchase/resale agreement involving book-entry government bonds, etc. prescribed in that paragraph that it commences on or after the Effective Date, and the provisions then in force continue to govern the margin prescribed in that paragraph that a specified foreign corporation prescribed in Article 67-17, paragraph (9) of the Former Act on Special Measures Concerning Taxation receives with respect to a specified bond transaction with a repurchase/resale agreement involving book-entry government bonds prescribed in that paragraph that it commenced before the Effective Date.
新租税特別措置法第六十七条の十七第九項の規定は、同項に規定する特定外国法人が施行日以後に開始する同項に規定する振替国債等に係る特定債券現先取引につき支払を受ける同項に規定する差益について適用し、旧租税特別措置法第六十七条の十七第九項に規定する特定外国法人が施行日前に開始した同項に規定する振替国債に係る特定債券現先取引につき支払を受ける同項に規定する差益については、なお従前の例による。