Supplementary Provisions, Article 3Transitional Measures Concerning Special Provisions on the Limit of Tax Exemption on Interest Income from Postal Savings of the Elderly, etc.
第三条（老人等の郵便貯金の利子所得の非課税に係る限度額の特例に関する経過措置）
If an individual who has a domicile in Japan and who is an elderly person, etc. prescribed in Article 3-4, paragraph (1) of the New Act holds, as of January 1, 1994, postal savings prescribed in Article 9-2, paragraph (1) of the Income Tax Act (Act No. 33 of 1965) that the individual deposited before that date pursuant to the provisions of that paragraph, those postal savings are deemed to have been deposited pursuant to the provisions of Article 9-2, paragraph (1) of the Income Tax Act as the phrases in it are deemed to be replaced pursuant to the provisions of Article 3-4, paragraph (1) of the New Act.
国内に住所を有する個人で新法第三条の四第一項に規定する老人等であるものが、平成六年一月一日において、同日前に所得税法（昭和四十年法律第三十三号）第九条の二第一項の規定によって預入した同項に規定する郵便貯金を有する場合には、当該郵便貯金については、新法第三条の四第一項の規定により読み替えられた所得税法第九条の二第一項の規定によって預入されたものとみなす。