Supplementary Provisions, Article 3Transitional Measures Concerning Interest Income
第三条（利子所得に関する経過措置）
With regard to interest income prescribed in Article 3, paragraph (1) or Article 3-3, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment (hereinafter referred to as the "Former Act") that is to be received by March 31, 1975, the provisions then in force continue to govern.
昭和五十年三月三十一日までに支払を受けるべき改正前の租税特別措置法（以下「旧法」という。）第三条第一項又は第三条の三第一項に規定する利子所得については、なお従前の例による。
The provisions of Article 7 of the New Act apply to interest on foreign currency denominated bonds prescribed in that Article that a domestic corporation issues on or after the date of enforcement of this Act (hereinafter referred to as the "Effective Date"), and with regard to interest on foreign currency denominated bonds prescribed in Article 7 of the Former Act that a domestic corporation issued before the Effective Date, the provisions then in force continue to govern.
新法第七条の規定は、内国法人がこの法律の施行の日（以下「施行日」という。）以後に発行する同条に規定する外貨債の利子について適用し、内国法人が施行日前に発行した旧法第七条に規定する外貨債の利子については、なお従前の例による。