Supplementary Provisions, Article 27, paragraph (2)
第二項
The provisions of Article 9-2, paragraphs (2) and (3) of the new Income Tax Act apply to postal savings prescribed in paragraph (1) of that Article that are deposited on or after January 1, 1986 (or, for postal savings deposited using a passbook prescribed in paragraph (2) of that Article, postal savings pertaining to a passbook issued on or after that date).
新所得税法第九条の二第二項及び第三項の規定は、昭和六十一年一月一日以後に預入をする同条第一項に規定する郵便貯金（同条第二項に規定する通帳をもつて預入をする郵便貯金にあつては、同日以後に交付を受ける通帳に係る郵便貯金）について適用する。