Supplementary Provisions, Article 4, paragraph (4) — Income Tax Act

Supplementary Provisions, Article 4, paragraph (4)

第四項

Beyond what is provided for in the preceding paragraph, necessary matters concerning the application of the provisions of Article 10 of the new Act to former Deposits and Savings are specified by Cabinet Order.

前項に定めるもののほか、旧預貯金等に係る新法第十条の規定の適用に関し必要な事項は、政令で定める。

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Nothing in this collection refers to this provision.

Defined terms2

the new Act
新法（しんぽう）
This Act as amended by Article 1 of Act No. 15 of 1974.
第一項
former Deposits and Savings
旧預貯金等（きゅうよちょきんとう）
Deposits and savings (預貯金), jointly managed trusts or securities an individual placed or bought at a financial institution's office between 1 December 1973 and the day before Act No. 15 of 1974 came into effect, which can be brought under the tax-exempt savings rules of Article 10 as if placed on the day it came into effect.
第三項

This version

as amended by Act Partially Amending the Financial Instruments and Exchange Act and the Payment Services Act (Act No. 64 of 2026)金融商品取引法及び資金決済に関する法律の一部を改正する法律

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/l/340AC0000000033/suppl-3491-15/art-4/par-4

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