Supplementary Provisions, Article 6Transitional Measures Concerning Tax Exemption, etc. on Interest on Private Foreign Currency Denominated Bonds
第六条（民間外貨債の利子の非課税等に関する経過措置）
With regard to interest prescribed in Article 7 of the Former Act that a domestic corporation pays on foreign currency denominated bonds prescribed in that Article that it issued before the Effective Date, the provisions then in force continue to govern.
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につき支払う同条に規定する利子については、なお従前の例による。
With regard to issue discounts prescribed in Article 41-13 of the Former Act that a nonresident receives on interest-bearing foreign currency bonds prescribed in that Article that were issued before the Effective Date, the provisions then in force continue to govern.
非居住者が施行日前に発行された旧法第四十一条の十三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。