Supplementary Provisions, Article 5Transitional Measures Concerning Exemption from Taxation of Interest Income, etc. from Small Amounts of Deposits Held by Elderly Persons or Similar Persons

①The forms prescribed in Appended Table II (1) through Appended Table II (6) of the New Regulation apply to the statement or application form prescribed in Article 15 (Forms of Statements of Tax-Exempt Savings, etc.) of the New Regulation that is submitted on or after the Effective Date. In this case, where there are unavoidable circumstances for using the form of such statement or application form prescribed in the Former Regulation, the statement or application form in which entries have been made in accordance with Appended Table II (1) through Appended Table II (6) of the New Regulation may be used in place of it.

②The provisions of Article 2 (Transitional Measures Concerning Imposition of Income Tax on Interest, etc. Received by Domestic Corporations) of the Supplementary Provisions apply mutatis mutandis to the matters specified by Ministry of Finance Order as prescribed in Article 5, paragraph (3) (Transitional Measures Concerning Exemption from Taxation of Interest Income, etc. from Small Amounts of Deposits Held by Elderly Persons or Similar Persons) of the Supplementary Provisions of the Amending Order.

③The placements specified by Ministry of Finance Order as prescribed in Article 5, paragraph (6) of the Supplementary Provisions of the Amending Order are placements, etc. equivalent to the placements prescribed in paragraph (2) or (3) of the preceding Article.