Supplementary Provisions, Article 3Transitional Measures Concerning the Nontaxability of Interest Income, etc. from Small Amounts of Deposits Held by Persons with Disabilities and Other Eligible Persons
第三条（障害者等の少額預金の利子所得等の非課税に関する経過措置）
The provisions of Article 10, paragraphs (2) and (5) of the New Income Tax Act apply to an application to exempt savings from taxation prescribed in Article 10, paragraph (1) of the New Income Tax Act, a statement of tax-exempt savings prescribed in paragraph (3) of that Article and a statement under paragraph (4) of that Article that are submitted on or after the date specified in Article 1, item (ix) of the Supplementary Provisions, and the provisions then in force continue to govern an application to exempt savings from taxation prescribed in Article 10, paragraph (1) of the Income Tax Act prior to the amendment by Article 1 (hereinafter referred to as the "former Income Tax Act" up to Article 20 of the Supplementary Provisions), a statement of tax-exempt savings prescribed in paragraph (3) of that Article and a statement under paragraph (4) of that Article that were submitted before that date.
新所得税法第十条第二項及び第五項の規定は、附則第一条第九号に定める日以後に提出する新所得税法第十条第一項に規定する非課税貯蓄申込書、同条第三項に規定する非課税貯蓄申告書及び同条第四項の申告書について適用し、同日前に提出した第一条の規定による改正前の所得税法（以下附則第二十条までにおいて「旧所得税法」という。）第十条第一項に規定する非課税貯蓄申込書、同条第三項に規定する非課税貯蓄申告書及び同条第四項の申告書については、なお従前の例による。
application to exempt savings from taxationmachine translation
「非課税貯蓄申込書」
The document a person with a disability or other eligible person gives the financial institution each time they place savings, stating that they want the tax exemption and that they are eligible.
Short name set inArticle 10, paragraph (1)· applies only in this article
statement of tax-exempt savingsmachine translation
「非課税貯蓄申告書」
The declaration a person must file with the district tax office director (税務署長), through the financial institution, before first placing savings under the tax exemption, stating among other things the maximum amount to be held tax-free.
Short name set inArticle 10, paragraph (3)· applies only in this article
the New Income Tax Actmachine translation
「新所得税法」
This Act as amended by Article 1 of Act No. 9 of 2015.
Short name set inSupplementary Provisions, Article 2, paragraph (1)· applies only in this provision and in Supplementary Provisions, Articles 2 to 19
the Former Income Tax Actmachine translation
「旧所得税法」
This Act as it stood before Article 1 of Act No. 9 of 2015 amended it.
Short name set inSupplementary Provisions, Article 3, paragraph (1)· applies only in this provision and in Supplementary Provisions, Articles 3 to 20