Supplementary Provisions, Article 3Transitional Measures Concerning Tax Exemption, etc. for Interest on Tax Payment Reserve Deposits
第三条（納税準備預金の利子の非課税等に関する経過措置）
The provisions of Article 5, paragraph (1) of the New Act apply to interest referred to in that paragraph that is to be paid on or after the date on which this Act comes into effect (hereinafter referred to as "the Effective Date"), and the provisions then in force continue to govern that interest that was to be paid before that date.
新法第五条第一項の規定は、この法律の施行の日（以下「施行日」という。）以後に支払うべき同項の利子について適用し、同日前に支払うべき当該利子については、なお従前の例による。
The provisions then in force continue to govern interest prescribed in Article 7-3 of the Act on Special Measures Concerning Taxation prior to amendment (hereinafter referred to as "the Former Act") that was paid by March 31, 1969.
昭和四十四年三月三十一日までの間に支払つた改正前の租税特別措置法（以下「旧法」という。）第七条の三に規定する利子については、なお従前の例による。