Supplementary Provisions, Article 35, paragraph (2)
第二項
The provisions then in force continue to govern the portion of the interest on postal savings (excluding ordinary postal savings) that an individual domiciled in Japan who is 65 years of age or older (excluding a person who falls under the category of Person with a Disability or other eligible person and who, on January 1, 2006, holds postal savings deposited before that date after giving notice under Article 9-2, paragraph (2) of the former Income Tax Act by presenting, from among the documents prescribed in paragraph (2) of that Article, one that falls under the papers concerning that person prescribed in Article 9-2, paragraph (2) of the new Income Tax Act (referred to as a "paper confirming a disability or similar position" in the following paragraph) and after obtaining a seal of verification (such a person is referred to as a "Person with a Disability whose papers were checked" in the following paragraph)) is to be paid on or after that date, which corresponds to an interest calculation period that includes that date, that is equivalent to the amount calculated pursuant to Cabinet Order as the amount corresponding to the period from the first day of that interest calculation period to December 31, 2005.
国内に住所を有する個人で年齢六十五歳以上であるもの(障害者等に該当し、かつ、平成十八年一月一日前に旧所得税法第九条の二第二項に規定する書類のうちその者の新所得税法第九条の二第二項に規定する書類(次項において「障害者等確認書類」という。)に該当するものを提示して旧所得税法第九条の二第二項の告知をし、及び証印を受けて預入をした郵便貯金を同日において有する者(次項において「確認障害者等」という。)を除く。)が、同日以後に支払を受けるべき当該郵便貯金(通常郵便貯金を除く。)の利子で同日を含む利子の計算期間に対応するもののうち、その利子の計算期間の初日から平成十七年十二月三十一日までの期間に対応するものの額として政令で定めるところにより計算した金額に相当する部分については、なお従前の例による。