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.