Supplementary Provisions, Article 69Transitional Measures Concerning Tax Exemption for Interest, etc. on Private Foreign Bonds
第六十九条（民間国外債の利子等の非課税に関する経過措置）
The provisions of Article 67-16, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to interest or issue discounts prescribed in that paragraph received for private foreign bonds prescribed in that paragraph that are issued on or after the Effective Date, and the provisions then in force continue to govern interest or issue discounts prescribed in that paragraph received for private foreign bonds prescribed in Article 67-16, paragraph (2) of the Former Act on Special Measures Concerning Taxation that were issued before the Effective Date.
新租税特別措置法第六十七条の十六第二項の規定は、施行日以後に発行される同項に規定する民間国外債につき支払を受ける利子又は同項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六十七条の十六第二項に規定する民間国外債につき支払を受けた利子又は同項に規定する発行差金については、なお従前の例による。