Supplementary Provisions, Article 41Transitional Measures Concerning Special Provisions on Taxation on Interest on Margin for Over-the-Counter Derivatives Transactions of Foreign Financial Institutions, etc.
第四十一条（外国金融機関等の店頭デリバティブ取引の証拠金に係る利子の課税の特例に関する経過措置）
The provisions of Article 42, paragraphs (11) and (12) of the New Act on Special Measures Concerning Taxation apply to the provision, made on or after the Effective Date to the person who pays the interest referred to in paragraph (11) of that Article or to a domestic financial institution, etc. or financial instruments clearing organization, by electronic or magnetic means prescribed in that paragraph, of the matters to be stated in a written application for a tax exemption prescribed in Article 42, paragraph (5) of the Act on Special Measures Concerning Taxation or in the return specified in each item of Article 42, paragraph (8) of the New Act on Special Measures Concerning Taxation.
新租税特別措置法第四十二条第十一項及び第十二項の規定は、施行日以後に同条第十一項の利子の支払をする者又は国内金融機関等若しくは金融商品取引清算機関に対して行う同項に規定する電磁的方法による租税特別措置法第四十二条第五項に規定する非課税適用申告書又は新租税特別措置法第四十二条第八項各号に定める申告書に記載すべき事項の提供について適用する。