Supplementary Provisions, Article 28, paragraph (1)
第一項
The provisions of Article 10 of the new Income Tax Act apply to Deposits and Savings, Jointly Managed Trusts, or Securities prescribed in Article 10, paragraph (1) of the new Income Tax Act for which a deposit, placement into trust, or purchase (hereinafter referred to as "placement" in this Article) is made on or after January 1, 1986.
新所得税法第十条の規定は、昭和六十一年一月一日以後に預入、信託又は購入（以下この条において「預入等」という。）をする新所得税法第十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。