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").