Supplementary Provisions, Article 7Transitional Measures Concerning the Scope, etc. of Contracts to Make Deposits or Savings, etc. Repeatedly
第七条(反復して預貯金等の預入等をすることを約する契約の範囲等に関する経過措置)
The provisions then in force continue to govern interest and similar income prescribed in Article 224, paragraph (1) of the Income Tax Act that is received on the fixed-amount postal savings or time postal savings prescribed in Article 81-4, item (v) or (vi) of the Former Regulation for Enforcement of the Income Tax Act that were placed before the Effective Date under the contract listed in those items.
旧所得税法施行規則第八十一条の四第五号又は第六号に掲げる契約に基づき施行日前に預入をしたこれらの規定に規定する定額郵便貯金又は定期郵便貯金につき支払を受ける所得税法第二百二十四条第一項に規定する利子等については、なお従前の例による。
Former Regulation for Enforcement of the Income Tax Actmachine translation
「旧所得税法施行規則」
This Ministerial Order as it stood before Article 2 of Ministry of Finance Order No. 55 of 2007 amended it.
Short name set inSupplementary Provisions, Article 4, paragraph (1)