Supplementary Provisions, Article 4Transitional Measures Concerning Special Provisions on Taxation on Interest from Foreign Private Bonds, etc.
第四条（民間国外債等の利子の課税の特例に関する経過措置）
The provisions of Article 6, paragraph (10) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (i)) apply to interest received on foreign private bonds prescribed in paragraph (4) of that Article that are issued on or after the Effective Date, and the provisions then in force continue to govern interest received on foreign private bonds prescribed in Article 6, paragraph (4) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 (hereinafter referred to as 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条第十項（第一号に係る部分に限る。）の規定は、施行日以後に発行される同条第四項に規定する民間国外債につき支払を受ける利子について適用し、施行日前に発行された第一条の規定による改正前の租税特別措置法（以下「旧租税特別措置法」という。）第六条第四項に規定する民間国外債につき支払を受ける利子については、なお従前の例による。