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Supplementary Provisions, Article 4, paragraph (1)

第一項

The provisions of Article 10 (Nontaxability of Interest Income from Small Amounts of Deposits) of the new Act apply to Deposits and Savings, Jointly Managed Trusts or Securities prescribed in paragraph (1) of that Article that are deposited, placed in trust or purchased on or after the date on which this Act comes into effect (hereinafter referred to as "the effective date").

新法第十条(少額預金の利子所得等の非課税)の規定は、この法律の施行の日(以下「施行日」という。)以後に預入し、信託し、又は購入する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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