Supplementary Provisions

①This Ministerial Order comes into effect as of July 1, 1995.

②The provisions of Article 3-6, paragraph (2), item (xviii) (Scope of Documents Certifying Status as Elderly Person, etc.) of the Regulation for Enforcement of the Income Tax Act as amended by this Ministerial Order (hereinafter referred to as the "New Regulation") apply to postal savings prescribed in Article 9-2, paragraph (1) (Exemption from Taxation of Interest Income from Postal Savings of the Elderly, etc.) of the Income Tax Act (Act No. 33 of 1965) (hereinafter referred to as "postal savings") that are deposited on or after the date of enforcement of this Ministerial Order, and the provisions then in force continue to govern postal savings deposited before that date. In this case, for the application of the provisions of Article 3-6, paragraph (2), item (xviii) of the New Regulation to postal savings deposited during the period from that date to September 30, 1997, the phrase "mental disability health and welfare handbook" in that item is deemed to be replaced with "mental disability health and welfare handbook or a document issued by the Minister of Health and Welfare or a prefectural governor that certifies that the degree of the person's mental disability is equivalent to the condition of disability specified in the Appended Table of the Order for Enforcement of the National Pension Act (Cabinet Order No. 184 of 1959) or in Appended Table I of the Order for Enforcement of the Employees' Pension Insurance Act (Cabinet Order No. 110 of 1954)".