Supplementary Provisions, Article 53Transitional Measures Concerning Tax Exemption for Issue Discounts on Private Foreign Bonds
第五十三条（民間国外債の発行差金の非課税に関する経過措置）
The provisions of Article 41-13 of the New Act on Special Measures Concerning Taxation apply to issue discounts prescribed in that Article received for private foreign bonds prescribed in that Article that are issued on or after the Effective Date, and the provisions then in force continue to govern issue discounts prescribed in Article 41-13 of the Former Act on Special Measures Concerning Taxation received for private foreign bonds prescribed in that Article that were issued before the Effective Date.
新租税特別措置法第四十一条の十三の規定は、施行日以後に発行される同条に規定する民間国外債につき支払を受ける同条に規定する発行差金について適用し、施行日前に発行された旧租税特別措置法第四十一条の十三に規定する民間国外債につき支払を受けた同条に規定する発行差金については、なお従前の例による。