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Supplementary Provisions, Article 6, paragraph (1)

第一項

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。

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