(Note) "JGBs" in this section are book-entry transfer JGBs unless stated otherwise.
2. Bond Gensaki Transactions, etc.
Interest, etc. that foreign financial institutions, etc. receive from specified financial institutions, etc. in Japan on their Bond Gensaki Transactions or Securities Lending Transactions and that those specified foreign corporations receive from specified financial institutions, etc. in Japan on their Bond Gensaki Transactions are exempt from tax, provided that certain requirements are met.
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