Supplementary Provisions, Article 42Transitional Measures Concerning Special Provisions on Taxation on Interest from Bond Transactions with Repurchase/Resale Agreements, etc. of Foreign Financial Institutions, etc.
第四十二条（外国金融機関等の債券現先取引等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, paragraphs (14) and (15) 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 specified interest referred to in paragraph (14) of that Article or to a specified financial institution, etc., 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 42-2, paragraph (8) of the Act on Special Measures Concerning Taxation or in the return specified in each item of Article 42-2, paragraph (11) of the New Act on Special Measures Concerning Taxation.
新租税特別措置法第四十二条の二第十四項及び第十五項の規定は、施行日以後に同条第十四項の特定利子の支払をする者又は特定金融機関等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の二第八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の二第十一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。