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Supplementary Provisions, Article 5Transitional Measures Concerning Nontaxable Foreign Corporations

第五条(非課税外国法人に関する経過措置)

With regard to the application of (Nontaxability of Public Corporations and Charitable Trusts) of the Former Act, which remains in force pursuant to the provisions of (Transitional Measures Concerning Nontaxable Foreign Corporations) of the Supplementary Provisions of the Amending Act, the provisions of prior to amendment (hereinafter referred to as the "Former Order") remain in force.

(非課税外国法人に関する経過措置)の規定によりなおその効力を有するものとされる(公共法人等及び公益信託等に係る非課税)の規定の適用については、改正前の所得税法施行令(以下「旧令」という。)(公社債等の利子等のうち公共法人等が引き続き有していた期間の金額等)の規定は、なおその効力を有する。

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