Supplementary Provisions, Article 105Transitional Measures Concerning the Tax Exemption on Interest, etc. on Book-Entry Government Bonds
第百五条（振替国債の利子等の非課税に関する経過措置）
The provisions of Article 67-16, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to profit from redemption prescribed in that paragraph that a foreign corporation receives on specified short-term public and corporate bonds prescribed in that paragraph that are issued on or after the Effective Date, and the provisions then in force continue to govern profit from redemption prescribed in Article 67-16, paragraph (3) of the Former Act on Special Measures Concerning Taxation that a foreign corporation receives on specified short-term public and corporate bonds prescribed in that paragraph that were issued before the Effective Date.
新租税特別措置法第六十七条の十六第三項の規定は、外国法人が施行日以後に発行される同項に規定する特定短期公社債につき支払を受ける同項に規定する償還差益について適用し、外国法人が施行日前に発行された旧租税特別措置法第六十七条の十六第三項に規定する特定短期公社債につき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。