Supplementary Provisions, Article 5Transitional Measures Concerning Tax Exemption on Interest on Pre-War Foreign Currency Denominated Bonds Received by Nonresidents, etc.
第五条（非居住者等の受ける戦前外貨債利子の非課税に関する経過措置）
The provisions of Article 6 of the Former Act remain in force with respect to interest listed in the items of paragraph (1) of that Article that a nonresident or foreign corporation receives on or after the date on which this Act comes into effect (hereinafter referred to as "the Effective Date"). In this case, the phrase "大蔵省令" (Order of the Ministry of Finance, under the Ministry's former Japanese name) in paragraph (2) of that Article is deemed to be replaced with "財務省令" (Order of the Ministry of Finance, under the Ministry's present Japanese name).
旧法第六条の規定は、非居住者又は外国法人が同条第一項各号に掲げる利子でこの法律の施行の日（以下「施行日」という。）以後に支払を受けるものについては、なおその効力を有する。この場合において、同条第二項中「大蔵省令」とあるのは、「財務省令」とする。