Supplementary Provisions, Article 77Transitional Measures Concerning Special Provisions on Taxation of Interest on Margin for Over-the-Counter Derivatives Transactions of Foreign Financial Institutions, etc.
第七十七条（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 of the New Act on Special Measures Concerning Taxation apply to interest prescribed in paragraph (1) of that Article on margin prescribed in Article 42, paragraph (1) or (2) of the New Act on Special Measures Concerning Taxation that a foreign financial institution, etc. (meaning a foreign financial institution, etc. prescribed in Article 42, paragraph (4), item (i) of the Act on Special Measures Concerning Taxation; hereinafter the same applies in this Article) or a foreign financial instruments clearing organization (meaning a foreign financial instruments clearing organization prescribed in item (v) of that paragraph; hereinafter the same applies in this Article) is to receive on or after the date specified in Article 1, item (x) of the Supplementary Provisions, and the provisions then in force continue to govern interest prescribed in paragraph (1) of that Article on margin prescribed in Article 42, paragraph (1) or (2) of the Former Act on Special Measures Concerning Taxation that a foreign financial institution, etc. or a foreign financial instruments clearing organization was to receive before that date.
新租税特別措置法第四十二条の規定は、外国金融機関等（租税特別措置法第四十二条第四項第一号に規定する外国金融機関等をいう。以下この条において同じ。）又は外国金融商品取引清算機関（同項第五号に規定する外国金融商品取引清算機関をいう。以下この条において同じ。）が附則第一条第十号に定める日以後に支払を受けるべき新租税特別措置法第四十二条第一項又は第二項に規定する証拠金の同条第一項に規定する利子について適用し、外国金融機関等又は外国金融商品取引清算機関が同日前に支払を受けるべき旧租税特別措置法第四十二条第一項又は第二項に規定する証拠金の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。