Supplementary Provisions, Article 4Transitional Measures Concerning Tax Exemption on Interest on Small-Sum Public Bonds
第四条（少額公債の利子の非課税に関する経過措置）
With regard to interest on public bonds prescribed in Article 4, paragraph (1) of the Former Act that an individual prescribed in that paragraph is to receive on or before December 31, 1985, the provisions then in force continue to govern.
旧法第四条第一項に規定する個人が、昭和六十年十二月三十一日以前に支払を受けるべき同項に規定する公債の利子については、なお従前の例による。
If an individual prescribed in the preceding paragraph holds public bonds prescribed in that paragraph that the individual purchased on or before December 31, 1985 and that satisfy the requirements of Article 4, paragraphs (1) and (2) of the Former Act as of that date (hereinafter referred to as "old public bonds" in this Article), the provisions of Article 4 of the New Act apply to those old public bonds by deeming that individual to have purchased them on January 1, 1986 in accordance with the requirements of that Article.
Beyond what is provided for in the preceding two paragraphs, matters concerning the application of the provisions of Article 4, paragraph (1) of the New Act with respect to a statement of special tax-exempt savings referred to in Article 4, paragraph (1) of the Former Act that was submitted on or before December 31, 1985, and other matters necessary for the application of the provisions of that Article with respect to old public bonds, are specified by Cabinet Order, following the example of the provisions of Article 28, paragraphs (4) through (6) of the Supplementary Provisions.