Supplementary Provisions, Article 6Transitional Provisions Concerning Nontaxability of Interest Income from Small Amounts of Deposits, etc.
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）
The provisions of Article 10, paragraph (1) (Nontaxability of Interest Income from Small Amounts of Deposits, etc.) of the new Act apply to interest or distributions of proceeds set forth in the items of that paragraph that are to be received on or after July 1, 1967, and the provisions then in force continue to govern such interest or distributions of proceeds that were to be received before that date.
A statement of tax-exempt savings prescribed in Article 10, paragraph (3) (Nontaxability of Interest Income from Small Amounts of Deposits, etc.) of the Income Tax Act before amendment (hereinafter referred to as "the former Act") that was submitted pursuant to the provisions of that paragraph before July 1, 1967 is deemed, on and after that date, to be a statement of tax-exempt savings prescribed in Article 10, paragraph (3) of the new Act in which the maximum limitation prescribed in item (iv) of that paragraph is stated as one million yen.
昭和四十二年七月一日前に改正前の所得税法（以下「旧法」という。）第十条第三項（少額預金等の利子所得の非課税）の規定により提出された同項に規定する非課税貯蓄申告書は、同日以後においては、新法第十条第三項第四号に規定する最高限度額が百万円と記載された同項に規定する非課税貯蓄申告書とみなす。