Supplementary Provisions, Article 4Transitional Measures Concerning the Scope of Securities Covered by the Tax Exemption System for Interest Income, etc. on Small-Amount Deposits

The provisions of Article 33, item (v) (Scope of Securities Treated as Nontaxable for Interest Income, etc.) of the New Order apply to corporate bonds listed in that item that are acquired on or after the Effective Date, and the provisions then in force continue to govern those corporate bonds acquired before that date.