If an individual domiciled in Japan who is 65 years of age or older holds deposits and similar savings (excluding ordinary deposits and similar deposits) for which the individual made a deposit, placement into trust, or purchase (hereinafter referred to as "placement" in this Article) before January 1, 2006 and which satisfy the requirements prescribed in Article 10 of the former Income Tax Act on that date (excluding those for which the documents prescribed in paragraph (5) of that Article that were presented upon submission of the application to exempt savings from taxation prescribed in paragraph (2) of that Article pursuant to the provisions of that paragraph, and the documents prescribed in paragraph (5) of that Article that were presented pursuant to the provisions of that paragraph, fall under the papers concerning that individual prescribed in Article 10, paragraph (5) of the new Income Tax Act (referred to as "papers confirming a disability or similar position" in the following paragraph); hereinafter referred to as "savings not confirmed as held by a Person with a Disability" in this paragraph and the following paragraph), the provisions then in force continue to govern the portion of the interest or distributions of proceeds from those savings not confirmed as held by a Person with a Disability that are to be paid on or after that date and correspond to a calculation period for interest or distributions of proceeds 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 calculation period for interest or distributions of proceeds to December 31, 2005.