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Supplementary Provisions, Article 3Transitional Provisions Concerning Interest on Private Foreign Currency Denominated Bonds

第三条(民間外貨債の利子に関する経過規定)

With regard to interest paid to a nonresident or a foreign corporation on foreign currency denominated bonds prescribed in prior to the amendment (hereinafter referred to as the "Former Act") that a domestic corporation issued by March 31, 1968, the provisions then in force continue to govern.

内国法人が昭和四十三年三月三十一日までに発行した改正前の租税特別措置法(以下「旧法」という。)に規定する外貨債につき非居住者又は外国法人に対して支払う利子については、なお従前の例による。

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