Supplementary Provisions, Article 2Transitional Measures Concerning the Nontaxability of Interest Income from Small Amounts of Deposits Held by Persons with Disabilities and Other Eligible Persons
第二条（障害者等の少額預金の利子所得等の非課税に関する経過措置）
The provisions of Article 31-2 (limited to the part pertaining to item (iv)) of the Order for Enforcement of the Income Tax Act after the amendment (hereinafter referred to as the "New Order") apply to the statement of tax-exempt savings prescribed in Article 10, paragraph (3) of the Income Tax Act after its amendment by the provisions of Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 11 of 2021; hereinafter referred to as the "Amending Act" in this paragraph) (hereinafter referred to as the "New Act") and the statement of special tax-exempt savings prescribed in Article 10, paragraph (3) of the New Act as applied mutatis mutandis pursuant to Article 4, paragraph (2) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) after its amendment by the provisions of Article 7 of the Amending Act, that are submitted 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 the statement of tax-exempt savings prescribed in Article 10, paragraph (3) of the Income Tax Act before its amendment by the provisions of Article 1 of the Amending Act (hereinafter referred to as the "Former Act") and the statement of special tax-exempt savings prescribed in Article 10, paragraph (3) of the Former Act as applied mutatis mutandis pursuant to Article 4, paragraph (2) of the Act on Special Measures Concerning Taxation before its amendment by the provisions of Article 7 of the Amending Act, that were submitted before the Effective Date.
改正後の所得税法施行令（以下「新令」という。）第三十一条の二（第四号に係る部分に限る。）の規定は、この政令の施行の日（以下「施行日」という。）以後に提出する所得税法等の一部を改正する法律（令和三年法律第十一号。以下この項において「改正法」という。）第一条の規定による改正後の所得税法（以下「新法」という。）第十条第三項に規定する非課税貯蓄申告書及び改正法第七条の規定による改正後の租税特別措置法（昭和三十二年法律第二十六号）第四条第二項において準用する新法第十条第三項に規定する特別非課税貯蓄申告書について適用し、施行日前に提出した改正法第一条の規定による改正前の所得税法（以下「旧法」という。）第十条第三項に規定する非課税貯蓄申告書及び改正法第七条の規定による改正前の租税特別措置法第四条第二項において準用する旧法第十条第三項に規定する特別非課税貯蓄申告書については、なお従前の例による。
The provisions of Article 41-2, paragraph (5) of the New Order (including where applied mutatis mutandis pursuant to Article 47, paragraph (3) of the New Order; the same applies hereinafter in this paragraph) apply to the written application prescribed in Article 41-2, paragraph (5) of the New Order that is received on or after the Effective Date and to the matters to be stated in the written application prescribed in that paragraph that are provided on or after the Effective Date, and the provisions then in force continue to govern the written application prescribed in Article 41-2, paragraph (5) of the Order for Enforcement of the Income Tax Act before the amendment (hereinafter referred to as the "Former Order" in this paragraph) (including where applied mutatis mutandis pursuant to Article 47, paragraph (3) of the Former Order) that was received before the Effective Date.
新令第四十一条の二第五項（新令第四十七条第三項において準用する場合を含む。以下この項において同じ。）の規定は、施行日以後に提出を受ける新令第四十一条の二第五項の申請書及び施行日以後に提供を受ける同項の申請書に記載すべき事項について適用し、施行日前に提出を受けた改正前の所得税法施行令（以下この項において「旧令」という。）第四十一条の二第五項（旧令第四十七条第三項において準用する場合を含む。）の申請書については、なお従前の例による。
The provisions of Article 47-3 of the New Order apply to the provision, on or after the Effective Date, to the business office of a financial institution or other such place prescribed in paragraph (1) of that Article or to the business office or similar place receiving the transfer prescribed in paragraph (3) of that Article, by the electronic or magnetic means prescribed in paragraph (1) of that Article, of the matters to be stated in the written notice, return form, or application form prescribed in that paragraph or the matters to be stated in the return form prescribed in paragraph (3) of that Article.
Amending Actmachine translation
「改正法」
In the supplementary provisions (附則) of Cabinet Order No. 113 of 2021, short name for the 2021 Act partially amending the Income Tax Act and other laws (Act No. 11 of 2021), as used in Article 2, paragraph (1) of those provisions.
Short name set inSupplementary Provisions, Article 2, paragraph (1)· applies only in this paragraph
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 113 of 2021.
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. 113 of 2021, the Income Tax Act as amended by Article 1 of the 2021 Act partially amending the Income Tax Act and other laws (Act No. 11 of 2021).
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Cabinet Order No. 113 of 2021, the amending Cabinet Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Former Actmachine translation
「旧法」
In the supplementary provisions (附則) of Cabinet Order No. 113 of 2021, the Income Tax Act as it stood before Article 1 of the 2021 Act partially amending the Income Tax Act and other laws (Act No. 11 of 2021) amended it.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
Former Ordermachine translation
「旧令」
This Cabinet Order as it stood before Cabinet Order No. 113 of 2021 amended it.
Short name set inSupplementary Provisions, Article 2, paragraph (2)· applies only in this paragraph