Supplementary Provisions, Article 20Transitional Measures Concerning Tax Exemption for Issue Discounts on Interest-Bearing Foreign Currency Bonds
第二十条（利付外貨債の発行差金の非課税に関する経過措置）
The provisions of Article 68 of the New Act apply to issue discounts prescribed in that Article that a foreign corporation receives with respect to interest-bearing foreign currency bonds prescribed in that Article that are issued on or after the Effective Date, and with regard to issue discounts prescribed in Article 68 of the Former Act that a foreign corporation receives with respect to interest-bearing foreign currency bonds prescribed in that Article that were issued before the Effective Date, the provisions then in force continue to govern.
新法第六十八条の規定は、外国法人が施行日以後に発行される同条に規定する利付外貨債につき支払を受ける同条に規定する発行差金について適用し、外国法人が施行日前に発行された旧法第六十八条に規定する利付外貨債につき支払を受ける同条に規定する発行差金については、なお従前の例による。