Supplementary Provisions, Article 35Transitional Measures Concerning Tax Exemption on Interest, etc. on Bulk-Registered Government Bonds
第三十五条（一括登録国債の利子等の非課税に関する経過措置）
The provisions of Article 68, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to interest prescribed in that paragraph that is received by a foreign corporation and the first day of whose calculation period is on or after September 1, 1999.
新租税特別措置法第六十八条第一項の規定は、外国法人が支払を受ける同項に規定する利子でその計算期間の初日が平成十一年九月一日以後であるものについて適用する。
The provisions then in force continue to govern redemption gains prescribed in Article 68, paragraph (2) of the Former Act on Special Measures Concerning Taxation that a foreign corporation receives with respect to discount bonds prescribed in that paragraph that were issued before the Effective Date.
外国法人が施行日前に発行された旧租税特別措置法第六十八条第二項に規定する割引債について支払を受ける同項に規定する償還差益については、なお従前の例による。