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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 Article 67-10, paragraph (1) of the Former Act on Special Measures Concerning Taxation on deposits or loans prescribed in that paragraph that it deposited with or lent to an authorized foreign exchange bank prescribed in that paragraph before the Effective Date, the provisions then in force continue to govern.
旧租税特別措置法第六十七条の十第一項に規定する外国法人が施行日前に同項に規定する外国為替公認銀行に預入し、又は貸し付けた同項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。
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.