Supplementary Provisions, Article 4Transitional Measures Concerning Nontaxability, etc. of Interest Income from Postal Savings of Elderly Persons or Similar Persons
第四条（老人等の郵便貯金の利子所得の非課税等に関する経過措置）
With regard to the retention of the application forms for deposit, etc. and the copies of documents prescribed in Article 30-13, paragraph (1) (Organization and Retention of Documents by Persons Accepting Postal Savings) of the Order for Enforcement of the Income Tax Act prior to amendment (hereinafter referred to as the "Former Order"), and of the books, written applications and written documents prescribed in paragraph (2) of that Article, that were received or prepared before the date of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date"), the provisions then in force continue to govern.
この政令の施行の日（以下「施行日」という。）前に受理し、又は作成した改正前の所得税法施行令（以下「旧令」という。）第三十条の十三第一項（郵便貯金の受入れをする者の書類の整理保存）に規定する預入申込書等及び書類の写し並びに同条第二項に規定する帳簿及び申請書並びに書面の保存については、なお従前の例による。
The amount calculated as provided by Cabinet Order prescribed in Article 6, paragraph (2), item (ii) (Transitional Measures Concerning Nontaxability, etc. of Interest Income from Postal Savings of Elderly Persons or Similar Persons) of the Supplementary Provisions of the Income Tax Act Amendment Act is the amount calculated by dividing the amount obtained by multiplying the amount of interest on postal savings that corresponds to the interest calculation period that includes April 1, 1988 by the number of months from the month that includes the day of deposit of the postal savings pertaining to that interest to March of the same year, by the number of months from the month that includes that day of deposit to the month preceding the month that includes the day of withdrawal.
所得税法等改正法附則第六条第二項第二号（老人等の郵便貯金の利子所得の非課税等に関する経過措置）に規定する政令で定めるところにより計算した金額は、郵便貯金の利子で昭和六十三年四月一日を含む利子の計算期間に対応するものの額にその利子に係る郵便貯金の預入の日の属する月から同年三月までの月数を乗じた額を当該預入の日の属する月から払戻しの日の属する月の前月までの月数で除して計算した金額とする。
Where an individual who has a domicile in Japan and who, as of April 1, 1988, falls under an elderly person or similar person prescribed in Article 9-2, paragraph (1) (Nontaxability of Interest Income from Postal Savings of Elderly Persons or Similar Persons) of the New Act (referred to as "elderly person or similar person" in paragraph (6) of the following Article) holds ordinary postal savings prescribed in Article 7, paragraph (1), item (i) (Types of Postal Savings) of the Postal Savings Act (Act No. 144 of 1947) (hereinafter referred to as "ordinary postal savings") that were deposited before that date and that, on the day preceding that date, fall under the main clause of Article 9-2, paragraph (1) (Nontaxability of Interest Income from Postal Savings) of the Income Tax Act prior to amendment by the provisions of Article 2 (Partial Amendment of the Income Tax Act) of the Income Tax Act Amendment Act (hereinafter referred to as the "Former Act"), then if, during the period from April 1, 1988 until the day on which interest on that ordinary postal savings (limited to interest to be received on or after that date) is first received on or after that date (where that day is after March 31, 1989, that March 31, 1989; and where, on or after April 1, 1988 and before those days, a deposit is made at the handling post office prescribed in Article 9-2, paragraph (1) of the New Act of ordinary postal savings for which the individual seeks the application of the provisions of Article 9-2, paragraph (1) of the New Act (excluding a deposit by transfer of pensions and annuities to that ordinary postal savings and other deposits specified by Ministry of Finance Order, and a deposit through an automated teller machine installed at a post office and other deposits specified by Ministry of Finance Order), the day on which that deposit is first made), the individual submits the application to exempt postal savings from taxation prescribed in Article 9-2, paragraph (1) of the New Act to that handling post office and, upon submitting it, presents the documents prescribed in Article 9-2, paragraph (2) of the New Act, gives notice in accordance with the provisions of Article 9-2, paragraph (2) of the New Act and receives a seal, Article 9-2 of the New Act applies to that interest by treating that ordinary postal savings as having been deposited at that handling post office on April 1 of that year, and that application form as having been submitted on that day.
国内に住所を有する個人で昭和六十三年四月一日において新法第九条の二第一項（老人等の郵便貯金の利子所得の非課税）に規定する老人等（次条第六項において「老人等」という。）に該当するものが、同日前に預入をした郵便貯金法（昭和二十二年法律第百四十四号）第七条第一項第一号（郵便貯金の種類）に規定する通常郵便貯金（以下「通常郵便貯金」という。）で同日の前日において所得税法等改正法第二条（所得税法の一部改正）の規定による改正前の所得税法（以下「旧法」という。）第九条の二第一項本文（郵便貯金の利子所得の非課税）の規定に該当するものを有する場合において、昭和六十三年四月一日から同日以後当該通常郵便貯金の利子（同日以後支払を受けるべきものに限る。）につき最初に支払を受ける日（その日が昭和六十四年三月三十一日後である場合には、同日とし、昭和六十三年四月一日以後これらの日前に新法第九条の二第一項に規定する取扱郵便局において通常郵便貯金で同項の規定の適用を受けようとするものの預入（当該通常郵便貯金に対する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並びに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除く。）をする場合には、その最初に当該預入をする日とする。）までに、同項に規定する非課税郵便貯金申込書を当該取扱郵便局に提出し、かつ、その提出をする際に、同条第二項に規定する書類を提示して同項の規定に準じて告知をし、及び証印を受けたときは、当該利子については、当該通常郵便貯金は同年四月一日に当該取扱郵便局において預入をしたものと、当該申込書は同日に提出されたものと、それぞれみなして同条の規定を適用する。
The application to exempt postal savings from taxation prescribed in Article 6, paragraph (3) of the Supplementary Provisions of the Income Tax Act Amendment Act or in the preceding paragraph, which is submitted pursuant to the provisions of Article 6, paragraph (3) of the Supplementary Provisions of the Income Tax Act Amendment Act or the preceding paragraph, must state, in addition to the statement to the effect that the person seeks the application of Article 9-2, paragraph (1) of the New Act and the matters listed in the items of Article 30-4, paragraph (1) (Required Particulars of and Submission of Application to Exempt Postal Savings from Taxation) of the Order for Enforcement of the Income Tax Act after amendment (hereinafter referred to as the "New Order"), the fact that it is submitted pursuant to the provisions of Article 6, paragraph (3) of the Supplementary Provisions of the Income Tax Act Amendment Act or the preceding paragraph.
Income Tax Act Amendment Actmachine translation
「所得税法等改正法」
Short name for the Act Partially Amending the Income Tax Act, etc. (Act No. 96 of 1987).
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. 387 of 1987, the Income Tax Act as amended by Article 2 of the 1987 Act partially amending the Income Tax Act and other laws (Act No. 96 of 1987).
Short name set inSupplementary Provisions, Article 2, paragraph (4), item (i)
the Effective Datemachine translation
「施行日」
The date Cabinet Order No. 387 of 1987, the amending Cabinet Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 4, paragraph (1)
Former Ordermachine translation
「旧令」
This Cabinet Order as it stood before Cabinet Order No. 387 of 1987 amended it.
Short name set inSupplementary Provisions, Article 4, paragraph (1)
the Former Actmachine translation
「旧法」
In the supplementary provisions (附則) of Cabinet Order No. 387 of 1987, the Income Tax Act as it stood before Article 2 of the 1987 Act partially amending the Income Tax Act and other laws (Act No. 96 of 1987) amended it.
Short name set inSupplementary Provisions, Article 4, paragraph (3)
elderly person or similar personmachine translation
「老人等」
An elderly person or other person described in Article 9-2, paragraph (1) of the Income Tax Act as amended by the Act Partially Amending the Income Tax Act, etc. (Act No. 96 of 1987), in the transitional rules on the tax treatment of interest on their ordinary postal savings.
Short name set inSupplementary Provisions, Article 4, paragraph (3)· applies only in this provision and in Supplementary Provisions, Article 5, paragraph (6)
ordinary postal savingsmachine translation
「通常郵便貯金」
Ordinary postal savings as Article 7, paragraph (1), item (i) of the 1947 law on postal savings (Act No. 144 of 1947) defines them.
Short name set inSupplementary Provisions, Article 4, paragraph (3)
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 387 of 1987.
Short name set inSupplementary Provisions, Article 4, paragraph (4)