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Supplementary Provisions, Article 16Transitional Provisions Concerning Tax Exemption for Issue Discounts on Interest-Bearing Foreign Currency Bonds of Corporations
第十六条（法人の利付外貨債の発行差金の非課税に関する経過規定）
The provisions of Article 68-2 of the New Act apply to issue discounts on interest-bearing foreign currency bonds prescribed in that Article that are issued on or after April 1, 1968, and the provisions then in force continue to govern issue discounts on those interest-bearing foreign currency bonds issued before that date.
新法第六十八条の二の規定は、昭和四十三年四月一日以後に発行された同条に規定する利付外貨債の発行差金について適用し、同日前に発行された当該利付外貨債の発行差金については、なお従前の例による。
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