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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)

The forms prescribed in Appended Table I (1) through Appended Table I (3) of the New Regulation apply to the application form or written notification prescribed in Article 3-13 (Forms of Applications for Tax-Exempt Postal Savings, etc.) of the New Regulation that is submitted on or after the Effective Date.

新規則別表第一(一)から別表第一(三)までに定める書式は、施行日以後に提出する(非課税郵便貯金申込書等の書式)に規定する申込書又は届出書について適用する。

The placement specified by Ministry of Finance Order as prescribed in (Transitional Measures Concerning Nontaxability, etc. of Interest Income from Postal Savings of Elderly Persons or Similar Persons) of the Supplementary Provisions of the Amending Order is a placement that falls under any of the following items:

(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)に規定する大蔵省令で定める預入は、次の各号のいずれかに該当する預入とする。

Placements by transfer of retirement packages and pensions and other placements other than those made in cash or with the Securities or certificates prescribed in ;

(証券等による預入)に規定する証券若しくは証書をもつてする預入以外の預入

The placement of the salary prescribed in (Placement by a Person Who Pays Salary) of the Postal Savings Regulations (Ministry of Communications Order No. 17 of 1948) pursuant to the provisions of .

(給与の支払をする者による預入)の規定によるの給与金の預入

The placement specified by Ministry of Finance Order as prescribed in of the Supplementary Provisions of the Amending Order is a placement made by the automated teller machine prescribed in (Machine Placement) of the Postal Savings Regulations.

に規定する大蔵省令で定める預入は、(機械預入)に規定する自動預払機による預入とする。

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