1 article
Supplementary Provisions, Article 107Transitional Measures Concerning Tax Exemption on Interest and Similar Income from Book-Entry Transfer National Government Bonds
第百七条（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 (1) of the New Act on Special Measures Concerning Taxation apply to interest on book-entry transfer local government bonds prescribed in that paragraph that a foreign corporation prescribed in that paragraph is to receive payment of on or after January 1, 2008.
新租税特別措置法第六十七条の十六第一項の規定は、同項に規定する外国法人が平成二十年一月一日以後に支払を受けるべき同項に規定する振替地方債の利子について適用する。
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