Supplementary Provisions, Article 5Transitional Measures Concerning the Scope, etc. of Deposits and Similar Savings Treated as Nontaxable for Interest Income, etc.
第五条（利子所得等について非課税とされる預貯金等の範囲等に関する経過措置）
The provisions of Article 33, paragraph (4), item (iii) (Scope of Deposits and Similar Savings Treated as Nontaxable for Interest Income, etc.) and Article 37, paragraph (2), item (i) (Records of Securities, etc.) of the New Order apply to Securities prescribed in Article 10, paragraph (1) (Nontaxability of Interest Income from Small Amounts of Deposits Held by Persons with Disabilities and Other Eligible Persons) of the Income Tax Act as amended by the provisions of Article 1 (Partial Amendment of the Income Tax Act) of the Amending Act (hereinafter referred to as the "New Act") that are purchased on or after the Effective Date of the Companies Act, and the provisions then in force continue to govern Securities prescribed in Article 10, paragraph (1) (Nontaxability of Interest Income from Small Amounts of Deposits Held by Persons with Disabilities and Other Eligible Persons) of the Former Act that were purchased before the Effective Date of the Companies Act.
新令第三十三条第四項第三号（利子所得等について非課税とされる預貯金等の範囲）及び第三十七条第二項第一号（有価証券の記録等）の規定は、会社法施行日以後に購入をする改正法第一条（所得税法の一部改正）の規定による改正後の所得税法（以下「新法」という。）第十条第一項（障害者等の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、会社法施行日前に購入をした旧法第十条第一項（障害者等の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は、なお従前の例による。
The provisions of Article 51-2, paragraph (1), item (iii) (Records, etc. of Securities Relating to Public and Corporate Bonds or Similar Interests) of the New Order apply to public and corporate bonds or similar interests prescribed in Article 11, paragraph (4) (Nontaxability of Public Corporations and Charitable Trusts) of the New Act that are managed on or after the Effective Date of the Companies Act by the method prescribed in that paragraph, and the provisions then in force continue to govern public and corporate bonds or similar interests prescribed in Article 11, paragraph (4) (Nontaxability of Public Corporations and Charitable Trusts) of the Former Act that are being managed before the Effective Date of the Companies Act by the method prescribed in that paragraph.
新令第五十一条の二第一項第三号（公社債等に係る有価証券の記録等）の規定は、会社法施行日以後に新法第十一条第四項（公共法人等及び公益信託等に係る非課税）に規定する方法により管理される同項に規定する公社債等について適用し、会社法施行日前に旧法第十一条第四項（公共法人等及び公益信託等に係る非課税）に規定する方法により管理されている同項に規定する公社債等については、なお従前の例による。
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 124 of 2006.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
Effective Date of the Companies Actmachine translation
「会社法施行日」
The day set in Article 1, item (iii) of the supplementary provisions (附則) of Cabinet Order No. 124 of 2006: the day the Companies Act (Act No. 86 of 2005) came 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. 124 of 2006, short name for the 2006 Act partially amending the Income Tax Act and other laws (Act No. 10 of 2006).
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. 124 of 2006, the Income Tax Act as it stood before Article 1 of the 2006 Act partially amending the Income Tax Act and other laws (Act No. 10 of 2006) amended it.
Short name set inSupplementary Provisions, Article 4, paragraph (1)
the New Actmachine translation
「新法」
In the supplementary provisions (附則) of Cabinet Order No. 124 of 2006, the Income Tax Act as amended by Article 1 of the 2006 Act partially amending the Income Tax Act and other laws (Act No. 10 of 2006).
Short name set inSupplementary Provisions, Article 5, paragraph (1)