Supplementary Provisions, Article 3Transitional Measures Concerning Tax Exemption on Interest on Small-Sum Government Bonds
第三条（少額国債の利子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 of enforcement of this Act (hereinafter referred to as the "Effective 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する。
In the case where an individual prescribed in Article 4, paragraph (1) of the New Act holds government bonds prescribed in Article 4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment (hereinafter referred to as the "Former Act") that were purchased before the Effective Date and that satisfy the requirements prescribed in that Article as of that date, the provisions of Article 4 of the New Act apply to those government bonds, deeming them to have been purchased by the individual on that date in accordance with the requirements of that Article.
新法第四条第一項に規定する個人が、施行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で同日において同条に規定する要件を満たすものを有する場合には、当該国債については、その者が同日において新法第四条の要件に従つて購入したものとみなして、同条の規定を適用する。
In the case where an individual prescribed in the preceding paragraph holds, as of the Effective Date, government bonds prescribed in Article 4, paragraph (1) of the New Act that were purchased at a business office, etc. of a selling institution prescribed in that paragraph during the period from December 1, 1973 to the day before the Effective Date (excluding those to which the provisions of the preceding paragraph apply; hereinafter referred to as "old government bonds" in this Article), if, by the date on which interest on the old government bonds (limited to interest to be received on or after the Effective Date) is first received on or after that date (or, if that date is after December 31, 1974, December 31, 1974; and if, on or after the Effective Date and before either of those dates, the individual purchases at the business office, etc. of the selling institution government bonds prescribed in Article 4, paragraph (1) of the New Act to which the individual seeks to have the provisions of that paragraph applied, the date of the first such purchase), the individual has submitted the statement of special tax-exempt savings prescribed in Article 10, paragraph (3) of the Income Tax Act as applied mutatis mutandis pursuant to paragraph (2) of that Article or the return prescribed in paragraph (4) of that Article to the district director prescribed in those provisions via the business office, etc. of the selling institution, and the application for special tax-exempt savings prescribed in Article 4, paragraph (1) of the New Act for the old government bonds to the business office, etc. of the selling institution, and the custody or registration prescribed in item (i) of that paragraph is effected at the time of that submission, then with regard to that interest, the provisions of that Article apply by deeming that the old government bonds were purchased at the business office, etc. of the selling institution on the Effective Date, that the statement or return and the application were submitted on that date, and that the custody or registration was effected on that date.
前項に規定する個人が、施行日において新法第四条第一項に規定する国債で昭和四十八年十二月一日から施行日の前日までの間に同項に規定する販売機関の営業所等において購入したもの（前項の規定の適用を受けるものを除く。以下この条において「旧国債」という。）を有する場合において、当該旧国債に係る利子（施行日以後に支払を受けるべきものに限る。）につき同日以後最初に支払を受ける日（その日が昭和四十九年十二月三十一日後である場合には、同日とし、施行日以後これらの日前に当該販売機関の営業所等において新法第四条第一項に規定する国債で同項の規定の適用を受けようとするものを購入する場合には、その最初に購入する日とする。）までに、同条第二項において準用する所得税法第十条第三項に規定する特別非課税貯蓄申告書又は同条第四項に規定する申告書を当該販売機関の営業所等を経由してこれらの規定に規定する税務署長に、当該旧国債に係る新法第四条第一項に規定する特別非課税貯蓄申込書を当該販売機関の営業所等に、それぞれ提出し、かつ、その提出の際同項第一号に規定する保管の委託又は登録がされるときは、当該利子については、当該旧国債は施行日に当該販売機関の営業所等において購入したものと、これらの申告書及び申込書は同日に提出されたものと、当該保管の委託又は登録は同日に行われたものと、それぞれみなして同条の規定を適用する。
Beyond what is provided for in the preceding paragraph, necessary matters concerning the application of the provisions of Article 4 of the New Act to old government bonds are specified by Cabinet Order.