Supplementary Provisions, Article 4Transitional Measures Concerning Tax Exemption on Interest Income, etc. from Workers' Asset-Building Savings
第四条（勤労者財産形成貯蓄の利子所得等の非課税に関する経過措置）
The provisions of Article 4-2 of the New Act apply to asset-building savings prescribed in paragraph (1) of that Article for which a deposit, trust, purchase or payment (hereinafter referred to as "placement" in this Article) is made on or after the Effective Date of this Act (hereinafter referred to as the "Effective Date"), and with regard to asset-building savings prescribed in Article 4-2, paragraph (1) of the Former Act for which placement was made before the Effective Date, the provisions then in force continue to govern.
新法第四条の二の規定は、この法律の施行の日（以下「施行日」という。）以後に預入、信託若しくは購入又は払込み（以下この条において「預入等」という。）をする同条第一項に規定する財産形成貯蓄について適用し、施行日前に預入等をされた旧法第四条の二第一項に規定する財産形成貯蓄については、なお従前の例による。
Where a worker prescribed in Article 4-2, paragraph (1) of the Former Act holds asset-building savings prescribed in that paragraph for which the worker made placement before the Effective Date and which satisfy the requirements prescribed in that Article at the time the New Act comes into effect, the provisions of Article 4-2 of the New Act apply to those asset-building savings, deeming that the worker made placement on the Effective Date in accordance with the requirements of that Article.