Supplementary Provisions, Article 36, paragraph (1)
第一項
The provisions of Article 10 of the new Income Tax Act apply to interest or distributions of proceeds from Deposits and Savings, Jointly Managed Trusts, specific forms of Bond-Based Investment Trusts under public offering, or Securities prescribed in paragraph (1) of that Article that an individual domiciled in Japan who is a Person with a Disability or other eligible person is to be paid on or after January 1, 2006 (or, for interest or distributions of proceeds from ordinary deposits and anything else specified by Cabinet Order as similar thereto (referred to as "ordinary deposits and similar deposits" 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 or distributions of proceeds from Deposits and Savings, Jointly Managed Trusts, specific forms of Bond-Based Investment Trusts under public offering, or Securities prescribed in Article 10, paragraph (1) of the former Income Tax Act (referred to as "deposits and similar savings" in the following paragraph) that an individual domiciled in Japan who is an elderly person or similar person is to be paid before January 1 of that year.
新所得税法第十条の規定は、国内に住所を有する個人で障害者等であるものが平成十八年一月一日（普通預金その他これに類するものとして政令で定めるもの（次項において「普通預金等」という。）の利子又は収益の分配にあっては、政令で定める日。以下この項において同じ。）以後に支払を受けるべき同条第一項に規定する預貯金、合同運用信託、特定公募公社債等運用投資信託又は有価証券の利子又は収益の分配について適用し、国内に住所を有する個人で老人等であるものが同年一月一日前に支払を受けるべき旧所得税法第十条第一項に規定する預貯金、合同運用信託、特定公募公社債等運用投資信託又は有価証券（次項において「預貯金等」という。）の利子又は収益の分配については、なお従前の例による。