As regards interest or distributions of proceeds from Jointly Managed Trusts or similar prescribed in Article 10, paragraph (1), item (ii) of the former Income Tax Act or Securities prescribed in item (iii) of that paragraph, for which the resolution or decision of issuance, the issuance of bonds, or the creation of the trust took place by the acceptance end date prescribed in Article 10 of the Supplementary Provisions of the Act on Book-Entry Transfer of Corporate Bonds, etc. as amended by Article 1 (hereinafter referred to as the "new Book-Entry Transfer Act") (or, for national government bonds, the date specified by Cabinet Order as prescribed in Article 19 of the Supplementary Provisions of the new Book-Entry Transfer Act; hereinafter referred to as the "book-entry changeover date" in this Article and the following Article), and which are to be paid on or after the effective date (excluding those to which the provisions of Article 10, paragraph (1) of the new Income Tax Act apply, and limited to those corresponding to a special calculation period (meaning a calculation period for interest or distributions of proceeds that ends by the day on which five years have elapsed from the effective date; the same applies hereinafter in this Article and the following Article)), the provisions of Article 10 of the former Income Tax Act (limited to the parts concerning paragraph (1), item (ii) or (iii)) remain in force. In such a case, during the period from the date specified in Article 1, item (iii) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 15 of 2002) until the day before the date on which the Postal Service Privatization Act (Act No. 97 of 2005) comes into effect, the phrase "an elderly person or other eligible person who" in Article 10, paragraph (1) of the former Income Tax Act is deemed to be replaced with "a Person with a Disability or other eligible person (meaning a Person with a Disability or other eligible person as prescribed in Article 9-2, paragraph (1) (Nontaxability of Interest Income from Postal Savings Held by Persons with Disabilities and Other Eligible Persons) of the Income Tax Act; the same applies hereinafter in this Article) who", the phrase "or Securities company" is deemed to be replaced with ", financial instruments business operator, or registered financial institution", the phrase "beneficiary certificates" is deemed to be replaced with "beneficial interests", the phrase "to an elderly person or other eligible person" is deemed to be replaced with "to a Person with a Disability or other eligible person", the phrase "or distributions of proceeds" is deemed to be replaced with ", distributions of proceeds, or dividends of surplus (meaning dividends of surplus as prescribed in Article 24, paragraph (1) (Dividend Income); the same applies hereinafter in this item)", and the phrase "interest or distributions of proceeds corresponding" is deemed to be replaced with "interest, distributions of proceeds, or dividends of surplus corresponding"; the phrase "elderly person or other eligible person" in paragraph (3) of that Article is deemed to be replaced with "Person with a Disability or other eligible person"; and the phrase "copy of the certificate of residence" in paragraph (5) of that Article is deemed to be replaced with "proof of physical disability passbook issued pursuant to Article 15, paragraph (4) (Issuance of Proof of Physical Disability Passbooks) of the Act on Welfare of Physically Disabled Persons", and the phrase "elderly person or other eligible person" in that paragraph is deemed to be replaced with "Person with a Disability or other eligible person"; and on and after the date on which the Postal Service Privatization Act comes into effect, the phrase "an elderly person or other eligible person who" in paragraph (1) of that Article is deemed to be replaced with "a Person with a Disability or other eligible person (meaning a Person with a Disability or other eligible person as prescribed in Article 10, paragraph (1) (Nontaxability of Interest Income from Small Amounts of Deposits Held by Persons with Disabilities and Other Eligible Persons) of the Income Tax Act as amended by the provisions of Article 78 (Partial Amendment of the Income Tax Act) of the Act on the Arrangement of Related Acts for the Enforcement of the Postal Service Privatization Act, etc. (Act No. 102 of 2005); the same applies hereinafter in this Article) who", the phrase "or Securities company" is deemed to be replaced with ", financial instruments business operator, or registered financial institution", the phrase "or postal savings or other" is deemed to be replaced with "or other", the phrase "beneficiary certificates" is deemed to be replaced with "beneficial interests", the phrase "to an elderly person or other eligible person" is deemed to be replaced with "to a Person with a Disability or other eligible person", the phrase "or distributions of proceeds" is deemed to be replaced with ", distributions of proceeds, or dividends of surplus (meaning dividends of surplus as prescribed in Article 24, paragraph (1) (Dividend Income); the same applies hereinafter in this item)", and the phrase "interest or distributions of proceeds corresponding" is deemed to be replaced with "interest, distributions of proceeds, or dividends of surplus corresponding"; the phrase "elderly person or other eligible person" in paragraph (3) of that Article is deemed to be replaced with "Person with a Disability or other eligible person"; and the phrase "copy of the certificate of residence" in paragraph (5) of that Article is deemed to be replaced with "proof of physical disability passbook issued pursuant to Article 15, paragraph (4) (Issuance of Proof of Physical Disability Passbooks) of the Act on Welfare of Physically Disabled Persons", and the phrase "elderly person or other eligible person" in that paragraph is deemed to be replaced with "Person with a Disability or other eligible person".