Supplementary Provisions, Article 3Transitional Measures Concerning Tax Exemption on Interest on Small-Amount Public Bonds
第三条（少額公債の利子の非課税に関する経過措置）
Except for those provided for in the following paragraph, with regard to interest on public 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") (including public bonds prescribed in paragraph (3) of that Article that are specified by Cabinet Order) that an individual prescribed in that paragraph purchased before the date on which this Act comes into effect (hereinafter referred to as the "Effective Date"), the provisions then in force continue to govern.
次項に定めるものを除き、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個人が、この法律の施行の日（以下「施行日」という。）前に購入をした同項に規定する公債（同条第三項に規定する公債で政令で定めるものを含む。）の利子については、なお従前の例による。
If an individual prescribed in the preceding paragraph holds, at the time this Act comes into effect, public bonds prescribed in that paragraph that the individual purchased before the Effective Date and that satisfy the requirements of Article 4, paragraphs (1) and (2) of the Former Act, the provisions of Article 4, paragraphs (1) and (2) of the New Act apply to those public bonds by deeming that individual to have purchased them on the Effective Date in accordance with the requirements of those paragraphs.
Beyond what is provided for in the preceding two paragraphs, matters concerning the application of Article 4, paragraph (1) of the New Act with regard to a statement of special tax-exempt savings under Article 4, paragraph (1) of the Former Act submitted before the Effective Date, and other necessary matters concerning the application of the provisions of that paragraph, are specified by Cabinet Order.