1 article
Supplementary Provisions, Article 9Transitional Provisions Concerning Tax Exemption on Issue Discounts on Interest-Bearing Foreign Currency Bonds for Individuals
第九条（個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 41-13 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 with regard to issue discounts on such interest-bearing foreign currency bonds issued before that date, the provisions then in force continue to govern.
新法第四十一条の十三の規定は、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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