Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on April 1, 1998.
この法律は、平成十年四月一日から施行する。
Supplementary Provisions, Article 2Transitional Measures Concerning Tax Exemption, etc. of Interest on Foreign Private Bonds
第二条（民間国外債の利子の非課税等に関する経過措置）
With regard to income tax on interest prescribed in Article 6, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment (hereinafter referred to as "the Former Act") that a domestic corporation pays on bonds prescribed in that paragraph that it issued before the date on which this Act comes into effect (hereinafter referred to as "the Effective Date"), the provisions then in force continue to govern.
内国法人がこの法律の施行の日（以下「施行日」という。）前に発行した改正前の租税特別措置法（以下「旧法」という。）第六条第一項に規定する債券につき支払う同項に規定する利子に係る所得税については、なお従前の例による。
With regard to income tax on the issue discount prescribed in Article 41-13 of the Former Act that a nonresident receives on foreign private bonds prescribed in that Article 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民間国外債につき支払を受ける同条に規定する発行差金に係る所得税については、なお従前の例による。
With regard to corporation tax on interest or issue discounts prescribed in Article 68, paragraph (1) of the Former Act that a foreign corporation receives on foreign private bonds prescribed in that paragraph issued before the Effective Date, the provisions then in force continue to govern.
外国法人が施行日前に発行された旧法第六十八条第一項に規定する民間国外債につき支払を受ける同項に規定する利子又は発行差金に係る法人税については、なお従前の例による。