Supplementary Provisions, Article 74-2Transitional Measures Concerning Special Provisions on Taxation on Interest on Margin for Over-the-Counter Derivatives Transactions of Foreign Financial Institutions, etc.
第七十四条の二（外国金融機関等の店頭デリバティブ取引の証拠金に係る利子の課税の特例に関する経過措置）
The provisions of Article 42, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to interest prescribed in paragraph (1) of that Article that is received on or after April 1, 2016 by a foreign corporation that has a permanent establishment referred to in paragraph (3) of that Article, and the provisions then in force continue to govern interest prescribed in paragraph (1) of that Article that was received before that date by a foreign corporation that has a permanent establishment in Japan referred to in Article 42, paragraph (3) of the Former Act on Special Measures Concerning Taxation.
新租税特別措置法第四十二条第三項の規定は、同項の恒久的施設を有する外国法人が平成二十八年四月一日以後に支払を受ける同条第一項に規定する利子について適用し、旧租税特別措置法第四十二条第三項の国内に恒久的施設を有する外国法人が同日前に支払を受けた同条第一項に規定する利子については、なお従前の例による。