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Supplementary Provisions, Article 97, paragraph (2)

第二項

The 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.

国内に住所を有する個人で旧所得税法第九条の二第一項に規定する障害者等であるものが、施行日前に預入をした同項に規定する郵便貯金(承継郵便貯金を除く。)で施行日前に支払を受けるべき当該郵便貯金の利子で施行日の前日を含む利子の計算期間に対応するものについては、なお従前の例による。

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