Supplementary Provisions, Article 51Transitional Measures Concerning Tax Exemption, etc. for Interest and Similar Income from Book-Entry Government Bonds
第五十一条（振替国債の利子等の非課税等に関する経過措置）
The provisions of Article 67-17, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to redemption gains prescribed in that paragraph on discount bonds prescribed in that paragraph that a foreign corporation issues on or after the Effective Date.
新租税特別措置法第六十七条の十七第三項の規定は、外国法人の施行日以後に発行する同項に規定する割引債の同項に規定する償還差益について適用する。
The provisions of Article 67-17, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to redemption gains prescribed in that paragraph that a foreign corporation listed in Article 141, items (ii) through (iv) of the Corporation Tax Act receives on discount bonds prescribed in that paragraph that are issued on or after the Effective Date.
新租税特別措置法第六十七条の十七第四項の規定は、法人税法第百四十一条第二号から第四号までに掲げる外国法人が施行日以後に発行される同項に規定する割引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する。