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

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.