Supplementary Provisions, Article 3Transitional Measures Concerning Tax Exemption on Interest and Similar Income from Small-Sum Government Bonds
第三条（少額国債の利子等の非課税に関する経過措置）
The provisions of Article 4 of the New Act apply to government bonds prescribed in paragraph (1) of that Article that are purchased 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 government bonds prescribed in Article 4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to amendment (hereinafter referred to as "the Former Act") that were purchased before that date.
新法第四条の規定は、この法律の施行の日（以下「施行日」という。）以後に購入する同条第一項に規定する国債について適用し、同日前に購入した改正前の租税特別措置法（以下「旧法」という。）第四条第一項に規定する国債については、なお従前の例による。