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.
The placement specified by Ministry of Finance Order as prescribed in Article 4, paragraph (3) (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:
改正令附則第四条第三項(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 Article 34, paragraph (1) (Placement by Securities, etc.) of the Postal Savings Act (Act No. 144 of 1947);
恩給及び年金の振替預入その他現金又は郵便貯金法(昭和二十二年法律第百四十四号)第三十四条第一項(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 Article 50-2, paragraph (1) (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 that paragraph.
郵便貯金規則(昭和二十三年逓信省令第十七号)第五十条の二第一項(給与の支払をする者による預入)の規定による同項の給与金の預入
The placement specified by Ministry of Finance Order as prescribed in Article 4, paragraph (3) of the Supplementary Provisions of the Amending Order is a placement made by the automated teller machine prescribed in Article 41, paragraph (1) (Machine Placement) of the Postal Savings Regulations.
改正令附則第四条第三項に規定する大蔵省令で定める預入は、郵便貯金規則第四十一条第一項(機械預入)に規定する自動預払機による預入とする。
Amending Ordermachine translation
「改正令」
In the supplementary provisions (附則) of Ministry of Finance Order No. 68 of 1987, short name for Cabinet Order No. 387 of 1987, a Cabinet Order (政令) that partially amended the Order for Enforcement of the Income Tax Act (所得税法施行令).
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the New Regulationmachine translation
「新規則」
This Ministerial Order as amended by Ministry of Finance Order No. 68 of 1987.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Ministry of Finance Order No. 68 of 1987, the amending Ministerial Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 3, paragraph (1)