①The provisions then in force continue to govern postal savings prescribed in Article 9-2, paragraph (1) of the Income Tax Act before amendment by Article 78 (hereinafter referred to as "the former Income Tax Act" in this Article) (limited to postal savings set forth in the items of Article 5, paragraph (1) of the Supplementary Provisions; referred to as "postal savings carried over" in the following paragraph) which an individual domiciled in Japan who is a Person with a Disability or other eligible person prescribed in that paragraph placed before the effective date.

②The provisions then in force continue to govern interest on postal savings (other than postal savings carried over) prescribed in Article 9-2, paragraph (1) of the former Income Tax Act which an individual domiciled in Japan who is a Person with a Disability or other eligible person prescribed in that paragraph placed before the effective date, being interest on those postal savings which is to be paid before the effective date and which corresponds to an interest calculation period that includes the day before the effective date.

③The provisions of Article 10 of the Income Tax Act as amended by Article 78 apply to 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 which an individual domiciled in Japan who is a Person with a Disability or other eligible person prescribed in paragraph (1) of that Article deposits, places in trust, or purchases (hereinafter referred to as "placement" in this paragraph) on or after the effective date, and the provisions then in force continue to govern 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 for which placement was made before the effective date.