The provisions of Article 9-2 of the new Income Tax Act apply to interest on postal savings that an individual domiciled in Japan who is a Person with a Disability or any other eligible person prescribed in paragraph (1) of that Article (hereinafter referred to as a "Person with a Disability or other eligible person" in this Article and the following Article) is to be paid on or after January 1, 2006 (or, for interest on ordinary postal savings prescribed in Article 7, paragraph (1), item (i) of the Postal Savings Act (Act No. 144 of 1947) (referred to as "ordinary postal savings" in the following paragraph), the date specified by Cabinet Order; hereinafter the same applies in this paragraph), and the provisions then in force continue to govern interest on postal savings that an individual domiciled in Japan who is an elderly person or similar person prescribed in Article 9-2, paragraph (1) of the former Income Tax Act (referred to as an "elderly person or similar person" in paragraph (1) of the following Article) is to be paid before January 1, 2006.