Supplementary Provisions, Article 3Transitional Measures Concerning the Scope, etc. of Securities Treated as Nontaxable for Interest Income, etc.
第三条（利子所得等について非課税とされる有価証券の範囲等に関する経過措置）
The provisions of Article 33 (Scope of Securities Treated as Nontaxable for Interest Income, etc.) of the New Order apply to the Securities prescribed in Article 10, paragraph (1) (Nontaxable Interest Income, etc. on Small-Amount Deposits) of the Income Tax Act that are purchased on or after the date of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern those Securities purchased before that date.
新令第三十三条（利子所得等について非課税とされる有価証券の範囲）の規定は、この政令の施行の日（以下「施行日」という。）以後に購入する所得税法第十条第一項（少額預金の利子所得等の非課税）に規定する有価証券について適用し、同日前に購入した当該有価証券については、なお従前の例による。
The provisions of Article 40, paragraph (1) (Statement of Tax-Exempt Savings) of the New Order apply to the statement of tax-exempt savings prescribed in that paragraph that is submitted on or after the Effective Date (excluding one submitted under the provisions of Article 4, paragraph (3) (Transitional Measures Concerning Nontaxable Interest Income, etc. on Small-Amount Deposits) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act and the Act on Reduction or Release, Deferment of Collection and Other Measures Related to Tax Imposed on Disaster Victims (Act No. 15 of 1974; hereinafter referred to as the "Amending Act")), and the provisions then in force continue to govern that statement of tax-exempt savings submitted before that date.
In the declaration and application form prescribed in Article 4, paragraph (3) of the Supplementary Provisions of the Amending Act that are submitted under the provisions of that paragraph, there must be stated, in addition to the matters listed in the items of Article 10, paragraph (3) of the Income Tax Act after amendment by the Amending Act (hereinafter referred to as the "New Act"), the items of Article 39-2 (Required Particulars of Declaration of Change to the Tax-Exempt Savings Limit) of the New Order, or the items of Article 34, paragraph (1) (Required Particulars of Application to Exempt Savings from Taxation) of the New Order, the fact that they are submitted under the provisions of Article 4, paragraph (3) of the Supplementary Provisions of the Amending Act.
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 75 of 1974.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Cabinet Order No. 75 of 1974, the amending Cabinet Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
Amending Actmachine translation
「改正法」
In the supplementary provisions (附則) of Cabinet Order No. 75 of 1974, short name for the 1974 Act partially amending the Income Tax Act and the Act on Reduction or Release, Deferment of Collection and Other Measures Related to Tax Imposed on Disaster Victims (Act No. 15 of 1974).
Short name set inSupplementary Provisions, Article 3, paragraph (2)
the New Actmachine translation
「新法」
In the supplementary provisions (附則) of Cabinet Order No. 75 of 1974, the Income Tax Act as amended by the Act those supplementary provisions call the amending Act (改正法).
Short name set inSupplementary Provisions, Article 3, paragraph (3)