Supplementary Provisions, Article 20Transitional Measures Concerning Tax Exemption on Interest Income, etc. from Workers' Asset-Building Housing Savings and Workers' Asset-Building Pension Savings
第二十条（勤労者財産形成住宅貯蓄及び勤労者財産形成年金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, paragraph (9) and Article 4-3, paragraph (10) of the New Act on Special Measures Concerning Taxation apply where the facts prescribed in those provisions arise on or after the Effective Date, and the provisions then in force continue to govern where the facts prescribed in Article 4-2, paragraph (9) or Article 4-3, paragraph (10) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 7 (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation" up to Article 57 of the Supplementary Provisions) arose before the Effective Date.
新租税特別措置法第四条の二第九項及び第四条の三第十項の規定は、施行日以後にこれらの規定に規定する事実が生ずる場合について適用し、施行日前に第七条の規定による改正前の租税特別措置法（以下附則第五十七条までにおいて「旧租税特別措置法」という。）第四条の二第九項又は第四条の三第十項に規定する事実が生じた場合については、なお従前の例による。