Supplementary Provisions, Article 7, paragraph (1)
第一項
The provisions of Article 174, item (vii) of the new Income Tax Act apply to margin profits set forth in that item which are to be paid on or after January 1, 2006 on Deposits and Savings prescribed in that item that are placed on or after that date.
新所得税法第百七十四条第七号の規定は、平成十八年一月一日以後に預入をする同号に規定する預貯金で同日以後に支払を受けるべき同号に掲げる差益について適用する。