Supplementary Provisions, Article 2Transitional Measures Concerning the Scope of Documents Certifying Eligibility as an Elderly Person, etc.

The provisions of Article 3-6, paragraph (1), item (ii) (Scope of Documents Certifying Status as Elderly Person, etc.) of the Regulation for Enforcement of the Income Tax Act as amended by the provisions of Article 1 (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 (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern postal savings deposited before the Effective Date. In this case, for the application of the provisions of Article 3-6, paragraph (1), item (ii) of the New Regulation to postal savings deposited during the period from the Effective Date to December 31, 2000, the phrase "or the member's certificate of a Local Public Servants Mutual Aid Association, the participant's certificate of the Private School Personnel Mutual Aid System" in that item is deemed to be replaced with ", the member's certificate of a Local Public Servants Mutual Aid Association or a Private School Personnel Mutual Aid Association, the participant's certificate of the Private School Personnel Mutual Aid System".