Supplementary Provisions, Article 3Transitional Provisions Concerning Interest on Deposits and Savings
第三条（預貯金の利子に関する経過規定）
With respect to income tax on the part of the interest on deposits that are prescribed in Article 1, paragraph (3), item (iii) (Domestic Source Income) of the former Income Tax Act (Act No. 27 of 1947; hereinafter referred to as the "Former Act") and do not fall under Deposits and Savings prescribed in Article 2 (Scope of Deposits and Savings) of the New Order, which is due to be received before the date of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date"), the provisions then in force continue to govern.
旧所得税法（昭和二十二年法律第二十七号。以下「旧法」という。）第一条第三項第三号（国内源泉所得）に規定する預金で新令第二条（預貯金の範囲）に規定する預貯金に該当しないものの利子のうち、この政令の施行の日（以下「施行日」という。）前に支払を受けるべきものに対する所得税については、なお従前の例による。
New Ordermachine translation
「新令」
In the supplementary provisions (附則) of this Order as first made (Cabinet Order No. 96 of 1965), the Order for Enforcement of the Income Tax Act in the revised form that Cabinet Order gave it, that is, this Order.
Short name set inSupplementary Provisions, Article 1, paragraph (1)
the Effective Datemachine translation
「施行日」
The date this Cabinet Order (Cabinet Order No. 96 of 1965) itself comes into effect.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
the Former Actmachine translation
「旧法」
In the supplementary provisions (附則) of this Order as first made (Cabinet Order No. 96 of 1965), the Income Tax Act of 1947 (Act No. 27 of 1947), which those provisions call the former Income Tax Act (旧所得税法).
Short name set inSupplementary Provisions, Article 3, paragraph (1)