Supplementary Provisions, Article 2Transitional Measures Concerning Nontaxability of Interest Income from Postal Savings
第二条（郵便貯金の利子所得の非課税に関する経過措置）
The provisions of Articles 30-3 and 30-11 of the Order for Enforcement of the Income Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "New Order") apply to interest on postal savings prescribed in Article 9-2, paragraph (1) of the Income Tax Act (Act No. 33 of 1965) as amended by the provisions of Article 2 of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Income Tax Act (Act No. 7 of 1985; hereinafter referred to as the "Amending Act") (the Income Tax Act as so amended is hereinafter referred to as the "New Act") that is to be received 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 interest on postal savings that is to be received before the Effective Date.
第一条の規定による改正後の所得税法施行令（以下「新令」という。）第三十条の三及び第三十条の十一の規定は、この政令の施行の日（以下「施行日」という。）以後に支払を受けるべき租税特別措置法及び所得税法の一部を改正する法律（昭和六十年法律第七号。以下「改正法」という。）第二条の規定による改正後の所得税法（昭和四十年法律第三十三号。以下「新法」という。）第九条の二第一項に規定する郵便貯金の利子について適用し、施行日前に支払を受けるべき郵便貯金の利子については、なお従前の例による。
The provisions of Articles 30-4 through 30-10, Article 30-12 and Article 30-13 of the New Order apply to postal savings that are deposited on or after the Effective Date.
新令第三十条の四から第三十条の十まで、第三十条の十二及び第三十条の十三の規定は、施行日以後に預入をする郵便貯金について適用する。
The cases specified by Cabinet Order prescribed in Article 27, paragraph (3) of the Supplementary Provisions of the Amending Act are cases where ordinary postal savings, etc. prescribed in Article 30-4 of the New Order pertaining to the passbook prescribed in that paragraph that was issued before the Effective Date (hereinafter referred to as "ordinary postal savings, etc." in this paragraph) are deposited on or after the Effective Date and the case falls under any of the following items.
改正法附則第二十七条第三項に規定する政令で定める場合は、施行日前に交付を受けた同項に規定する通帳に係る新令第三十条の四に規定する通常郵便貯金等（以下この項において「通常郵便貯金等」という。）を施行日以後に預入をする場合で次の各号のいずれかに該当する場合とする。
Where ordinary postal savings, etc. pertaining to a passbook that has already received a seal indicating confirmation under Article 9-2, paragraph (2) of the New Act pursuant to Article 27, paragraph (3) of the Supplementary Provisions of the Amending Act are deposited;
既に改正法附則第二十七条第三項の規定により新法第九条の二第二項の規定による確認した旨の証印を受けた通帳に係る通常郵便貯金等の預入をする場合
Where a deposit specified by Ministry of Finance Order, such as a deposit by transfer of interest on government bonds, pensions and annuities, is made (limited to cases where the deposit is made on or before December 31, 1988; the same applies in the following item);
国債の利子、恩給及び年金の振替預入その他の大蔵省令で定める預入をする場合（昭和六十三年十二月三十一日までに預入をする場合に限る。次号において同じ。）
Where a deposit specified by Ministry of Finance Order, such as a deposit through an automated teller machine installed at a post office, is made.
郵便局に設置された自動預払機による預入その他の大蔵省令で定める預入をする場合
With regard to the application of Article 30-9 of the New Order in the case where a person who has been issued, before the Effective Date, a passbook-type fixed-amount postal savings certificate, etc. prescribed in Article 30-9, paragraph (1) of the New Order deposits, on or after the Effective Date, postal savings to be recorded on that passbook-type fixed-amount postal savings certificate, etc., the phrase "upon being issued" in paragraph (1) of that Article is deemed to be replaced with "that was issued before January 1, 1986, upon depositing, on or after that date, postal savings to be recorded on it", and the phrase "that has been deposited" in paragraph (3) of that Article is deemed to be replaced with "that has been deposited (including postal savings specified by Ministry of Finance Order that were deposited by transfer from ordinary postal savings before receiving the seal indicating that confirmation)".
施行日前に新令第三十条の九第一項に規定する通帳式定額郵便貯金証書等の交付を受けている者が施行日以後に当該通帳式定額郵便貯金証書等に記載される郵便貯金の預入をする場合における同条の規定の適用については、同条第一項中「の交付を受ける際」とあるのは「で昭和六十一年一月一日前に交付を受けているものに記載される郵便貯金を同日以後に預入をする際」と、同条第三項中「預入がされたもの」とあるのは「預入がされたもの（当該確認した旨の証印を受ける前に通常郵便貯金からの振替により預入がされた大蔵省令で定める郵便貯金を含む。）」とする。
Amending Actmachine translation
「改正法」
In the supplementary provisions (附則) of Cabinet Order No. 124 of 1985, short name for the 1985 Act partially amending the Act on Special Measures Concerning Taxation and the Income Tax Act (Act No. 7 of 1985).
Short name set inSupplementary Provisions, Article 2, paragraph (1)
New Ordermachine translation
「新令」
This Cabinet Order as amended by Article 1 of Cabinet Order No. 124 of 1985.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the New Actmachine translation
「新法」
In the supplementary provisions (附則) of Cabinet Order No. 124 of 1985, the Income Tax Act as amended by Article 2 of the 1985 Act partially amending the Act on Special Measures Concerning Taxation and the Income Tax Act (Act No. 7 of 1985).
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Cabinet Order No. 124 of 1985, the amending Cabinet Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
ordinary postal savings, etc.machine translation
「通常郵便貯金等」
Ordinary postal savings and the other postal savings that Article 30-4 of this Order as amended by Cabinet Order No. 124 of 1985 names, held under a passbook issued before that Cabinet Order came into effect.
Short name set inSupplementary Provisions, Article 2, paragraph (3)· applies only in this paragraph