中華民國六十一年度公債發行條例

AI-assisted research summary: 中華民國六十一年度公債的發行，依本條例規定辦理。

AI-assisted research summary: 本公債各期債票可以自由買賣、質押，並可作為公務上的保證；但記名債票要先向原經理銀行辦理過戶手續。

AI-assisted research summary: 本公債未到期的本息票，在還本期日前兩個月內，可以按票面全額抵繳指定稅款及國有房地產標售價款。

AI-assisted research summary: 本公債各期債票利息免納所得稅。

AI-assisted research summary: This provision says the regulation takes effect on the date it is promulgated.

AI-assisted research summary: 本公債限額為新臺幣二十六億元，並在六十一會計年度內分期按票面足額發行。

AI-assisted research summary: 財政部可依需要決定本公債各期債票面額的大小。

AI-assisted research summary: The public bond principal is repaid over six years, starting three years after issuance, with one-quarter repaid each year in four installments.

AI-assisted research summary: 各期公債債票利息由行政院定；調整時不得低於發行時利率，且自發行日起每六個月付息一次。

AI-assisted research summary: Each series of government bond certificates is issued in bearer form, but the purchaser may apply for registration at the time of purchase.

AI-assisted research summary: 本公債債票遺失、被盜或滅失時，不得辦理掛失止付；但記名債票可以向原經售機關辦理掛失並申請補發。

AI-assisted research summary: The sinking fund for each public bond issue is to be included in the national budget every year and transferred to the managing bank for reserve and payment purposes.

AI-assisted research summary: 中央銀行負責管理本公債各期債票的發售，以及本金與利息的償付。