Supplementary Provisions, Article 2Transitional Measures Concerning the Scope of Persons with Disabilities, etc.

With respect to the Deposits and Savings, jointly managed trusts, specified Bond-Based Investment Trusts Under Public Offering or Securities prescribed in Article 10, paragraph (1) (Exemption from Taxation of Interest Income, etc. on Small-Amount Deposits of Persons with Disabilities, etc.) of the Income Tax Act prior to amendment 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. 7 of 2018; hereinafter referred to as the "Amending Act") (hereinafter referred to as the "Former Act") for which the individual prescribed in Article 4, item (xvii) (Scope of Persons with Disabilities, etc.) of the Regulation for Enforcement of the Income Tax Act prior to amendment (hereinafter referred to as the "Former Regulation") made a deposit, etc. prescribed in that paragraph before the date specified in item (v) of the preceding Article, the provisions then in force continue to govern.