Supplementary Provisions, Article 44Transitional Measures, etc. for Separate Taxation, etc. on Interest Income from Public and Corporate Bonds, etc. Issued Outside Japan
第四十四条（国外で発行された公社債等の利子所得の分離課税等の経過措置等）
With regard to the application of the provisions of the October Former Corporation Tax Act, as applied with the relevant terms and phrases replaced pursuant to the provisions of Article 3-3, paragraph (5), Article 6, paragraph (3) (including as applied mutatis mutandis pursuant to paragraph (13) of that Article), Article 8-3, paragraph (5), Article 9-2, paragraph (4), Article 41-9, paragraph (4) and Article 41-12, paragraph (4) of the Act on Special Measures Concerning Taxation before the amendment by Article 18 (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation" through Article 130 of the Supplementary Provisions), to a domestic corporation prescribed in those provisions that dissolved (excluding dissolution due to a merger and a specified trust dissolution prescribed in Article 92, paragraph (2) of the October Former Corporation Tax Act) on or before September 30, 2010, the provisions then in force continue to govern.
平成二十二年九月三十日以前に解散（合併による解散及び十月旧法人税法第九十二条第二項に規定する信託特定解散を除く。）をした第十八条の規定による改正前の租税特別措置法（以下附則第百三十条までにおいて「旧租税特別措置法」という。）第三条の三第五項、第六条第三項（同条第十三項において準用する場合を含む。）、第八条の三第五項、第九条の二第四項、第四十一条の九第四項及び第四十一条の十二第四項に規定する内国法人に対するこれらの規定により読み替えて適用する十月旧法人税法の規定の適用については、なお従前の例による。