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Supplementary Provisions, Article 6Transitional Provisions Concerning Nontaxability of Interest Income from Small Deposits and Similar Savings

第六条（少額預金等の利子所得の非課税に関する経過規定）

Article 10 (Nontaxability of Interest Income from Small Deposits and Similar Savings) of the New Act applies to Deposits and Savings, Jointly Managed Trusts, or Securities prescribed in paragraph (1) of that Article which are deposited, placed in trust, or purchased on or after the Effective Date.

新法第十条（少額預金等の利子所得の非課税）の規定は、施行日以後に預入し、信託し又は購入した同条第一項に規定する預貯金、合同運用信託又は有価証券について適用する。

If a Resident holds deposits, Jointly Managed Trusts, or Securities prescribed in the items of Article 6-2, paragraph (1) (Nontaxability of Interest Income from Small Deposits and Similar Savings) of the Former Act which the Resident deposited, placed in trust, or purchased before the Effective Date and which, at the time the New Act comes into effect, satisfy the requirements prescribed in that Article, those deposits, Jointly Managed Trusts, or Securities, other than those prescribed in paragraph (1) of the preceding Article, are deemed to have been deposited, placed in trust, or purchased by that Resident on that date in accordance with the requirements of Article 10 of the New Act, and that Article applies to them.

居住者が、施行日前において預入し、信託し又は購入した旧法第六条の二第一項各号（少額預金等の利子所得の非課税）に規定する預金、合同運用信託又は有価証券で新法の施行の際同条に規定する要件を満たすものを有する場合には、当該預金、合同運用信託又は有価証券については、前条第一項に規定するものを除き、その者が同日において新法第十条の要件に従つて預入し、信託し又は購入したものとみなして、同条の規定を適用する。

Cited by1

Supplementary Provisions, Article 33, paragraph (1)
Delegation to Cabinet Order
“Article 1 through the preceding Article”

Defined terms7

Resident
居住者（きょじゅうしゃ）
An individual who has a domicile in Japan, or who has had a residence in Japan continuously for one year or more up to now.
国内に住所を有し、又は現在まで引き続いて一年以上居所を有する個人
Article 2, paragraph (1), item (iii)See it in the glossary
Deposits and Savings
預貯金（よちょきん）
Deposits and savings, including anything similar a Cabinet Order (政令) specifies.
預金及び貯金（これらに準ずるものとして政令で定めるものを含む。）
Article 2, paragraph (1), item (x)See it in the glossary
Jointly Managed Trust
合同運用信託（ごうどううんようしんたく）
A money trust accepted by a trust company (or a financial institution authorised to do trust business) that manages together the trust property of many unrelated settlors, excluding certain investment trusts and trusts whose settlors are not in substance many.
信託会社（金融機関の信託業務の兼営等に関する法律（昭和十八年法律第四十三号）により同法第一条第一項（兼営の認可）に規定する信託業務を営む同項に規定する金融機関を含む。）が引き受けた金銭信託で、共同しない多数の委託者の信託財産を合同して運用するもの（投資信託及び投資法人に関する法律（昭和二十六年法律第百九十八号）第二条第二項（定義）に規定する委託者非指図型投資信託及びこれに類する外国投資信託（同条第二十四項に規定する外国投資信託をいう。第十二号の二及び第十三号において同じ。）並びに委託者が実質的に多数でないものとして政令で定める信託を除く。）
Article 2, paragraph (1), item (xi)See it in the glossary
Securities
有価証券（ゆうかしょうけん）
Securities as defined in Article 2, paragraph (1) of the Financial Instruments and Exchange Act, and similar instruments a Cabinet Order (政令) specifies.
金融商品取引法第二条第一項に規定する有価証券その他これに準ずるもので政令で定めるもの
Article 2, paragraph (1), item (xvii)See it in the glossary
the New Act
新法（しんぽう）
The Income Tax Act in the form this Act (Act No. 33 of 1965) gives it, as against the Income Tax Act it replaced.
Supplementary Provisions, Article 2, paragraph (1)See it in the glossary
the Effective Date
施行日（しこうび）
The date this Act (Act No. 33 of 1965) itself comes into effect.
Supplementary Provisions, Article 3, paragraph (1)See it in the glossary
the Former Act
旧法（きゅうほう）
The Act as it stood before the amendment these supplementary provisions deal with.
Supplementary Provisions, Article 3, paragraph (1)See it in the glossary

This version

as amended by Science Council of Japan Act (Act No. 70 of 2025)日本学術会議法

Permanent link, independent of the slug:

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