Supplementary Provisions, Article 3Transitional Measures Concerning the Scope, etc. of Deposits and Savings, etc. for Which Special Provisions on the Application Form for Tax-Exempt Savings Are Recognized
第三条(非課税貯蓄申込書の特例が認められる預貯金等の範囲等に関する経過措置)
The provisions of Article 6, paragraph (1), item (x) (Scope, etc. of Deposits and Savings, etc. for Which a Special Provision on Tax-Exempt Savings Application Forms Is Recognized) of the New Regulation apply to the Securities prescribed in Article 10, paragraph (1) (Exemption from Taxation of Interest Income, etc. from Small Amounts of Deposits of Persons with a Disability and Other Eligible Persons) of the Income Tax Act as amended by the provisions of Article 1 (Partial Amendment of the Income Tax Act) of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2006; hereinafter referred to as the "Amending Act") (hereinafter referred to as the "New Act") that are purchased on or after the date prescribed in Article 1, item (iii) of the Supplementary Provisions (Effective Date) (hereinafter referred to as the "Effective Date of the Companies Act"), and the provisions then in force continue to govern the Securities prescribed in Article 10, paragraph (1) (Exemption from Taxation of Interest Income, etc. from Small Amounts of Deposits of Persons with a Disability and Other Eligible Persons) of the Income Tax Act prior to amendment by the provisions of Article 1 of the Amending Act (hereinafter referred to as the "Former Act") that were purchased before the Effective Date of the Companies Act.
新規則第六条第一項第十号(非課税貯蓄申込書の特例が認められる預貯金等の範囲等)の規定は、附則第一条第三号(施行期日)に定める日(以下「会社法施行日」という。)以後に購入をする所得税法等の一部を改正する等の法律(平成十八年法律第十号。以下「改正法」という。)第一条(所得税法の一部改正)の規定による改正後の所得税法(以下「新法」という。)第十条第一項(障害者等の少額預金の利子所得等の非課税)に規定する有価証券について適用し、会社法施行日前に購入をした改正法第一条の規定による改正前の所得税法(以下「旧法」という。)第十条第一項(障害者等の少額預金の利子所得等の非課税)に規定する有価証券については、なお従前の例による。
the New Regulationmachine translation
「新規則」
This Ministerial Order as amended by Ministry of Finance Order No. 18 of 2006.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
Effective Date of the Companies Actmachine translation
「会社法施行日」
The date the Companies Act (Act No. 86 of 2005) came into effect, which Article 1, item (iii) of the supplementary provisions (附則) of Ministry of Finance Order No. 18 of 2006 sets as the day several of that Order's provisions come into effect.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
Amending Actmachine translation
「改正法」
In the supplementary provisions (附則) of Ministry of Finance Order No. 18 of 2006, short name for the 2006 Act partially amending the Income Tax Act and other Acts (Act No. 10 of 2006).
Short name set inSupplementary Provisions, Article 3, paragraph (1)
the New Actmachine translation
「新法」
In the supplementary provisions (附則) of Ministry of Finance Order No. 18 of 2006, the Income Tax Act as amended by Article 1 of the 2006 Act partially amending the Income Tax Act and other Acts (Act No. 10 of 2006).
Short name set inSupplementary Provisions, Article 3, paragraph (1)
the Former Actmachine translation
「旧法」
In the supplementary provisions (附則) of Ministry of Finance Order No. 18 of 2006, the Income Tax Act as it stood before Article 1 of the 2006 Act partially amending the Income Tax Act and other Acts (Act No. 10 of 2006) amended it.
Short name set inSupplementary Provisions, Article 3, paragraph (1)