Search

Search provisions, jump to a law or an article

1 article

Supplementary Provisions, Article 23Transitional Measures Concerning Tax Exemption on Interest on Deposits Managed in a Special International Financial Transactions Account

第二十三条(特別国際金融取引勘定において経理された預金等の利子の非課税に関する経過措置)

With regard to interest received by a foreign corporation prescribed in of the Former Act on Special Measures Concerning Taxation on deposits or loans prescribed in that it deposited with or lent to an authorized foreign exchange bank prescribed in before the Effective Date, the provisions then in force continue to govern.

に規定する外国法人が施行日前にに規定する外国為替公認銀行に預入し、又は貸し付けたに規定する預金又は貸付金につき支払を受ける利子については、なお従前の例による。

© 2026 japanlaw.orgA copy for reading and reference — not an official source, and not legal advice. Only the Japanese text published by the government has legal effect.SourcesTermsPrivacy