Supplementary Provisions, Article 83Transitional Measures Accompanying Partial Amendment of the Local Tax Act
第八十三条（地方税法の一部改正に伴う経過措置）
With respect to the interest levy of prefectural inhabitant tax on postal savings prescribed in Article 9-2, paragraph (1) of the Income Tax Act prior to amendment by Article 78 (referred to as the "Former Income Tax Act" in the following paragraph) that were deposited before the Effective Date by an individual who has an address in Japan and is a person with disabilities, etc. prescribed in that paragraph (limited to the postal savings listed in the items of Article 5, paragraph (1) of the Supplementary Provisions; referred to as "postal savings carried over" in the following paragraph), the provisions then in force continue to govern.
With respect to the interest levy of prefectural inhabitant tax on interest on postal savings prescribed in Article 9-2, paragraph (1) of the Former Income Tax Act (excluding postal savings carried over) that were deposited before the Effective Date by an individual who has an address in Japan and is a person with disabilities, etc. prescribed in that paragraph, which interest is to be received before the Effective Date and corresponds to an interest calculation period that includes the day before the Effective Date, the provisions then in force continue to govern.
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係る道府県民税の利子割については、なお従前の例による。
postal savings carried overmachine translation
「承継郵便貯金」
Postal savings of the kinds listed in Article 5, paragraph (1) of the supplementary provisions of the 2005 amending law (Act No. 102 of 2005) that a person with a disability or in a similar position (障害者等) deposited before that law came into effect, whose interest goes on being taxed under the earlier rules.
Short name set inSupplementary Provisions, Article 83, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 83, paragraph (2)
the Former Income Tax Actmachine translation
「旧所得税法」
In Article 83 of the supplementary provisions (附則) of Act No. 102 of 2005, the Income Tax Act as it stood before Article 78 of that Act amended it.
Short name set inSupplementary Provisions, Article 83, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 83, paragraph (2)