Supplementary Provisions, Article 18Transitional Measures Concerning Tax Exemption on Interest on Small Public Bonds of Persons with a Disability or Other Eligible Persons
第十八条（障害者等の少額公債の利子の非課税に関する経過措置）
The provisions of Article 10, paragraph (5) of the New Income Tax Act as applied mutatis mutandis pursuant to Article 4, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to a statement of special tax-exempt savings prescribed in Article 10, paragraph (3) of the New Income Tax Act as applied mutatis mutandis pursuant to Article 4, paragraph (2) of the New Act on Special Measures Concerning Taxation and a statement of change to the maximum limitation for special tax-exempt savings prescribed in Article 10, paragraph (4) of the New Income Tax Act as applied mutatis mutandis pursuant to Article 4, paragraph (2) of the New Act on Special Measures Concerning Taxation that are submitted on or after the Effective Date, and with regard to a statement of special tax-exempt savings prescribed in Article 10, paragraph (3) of the Former Income Tax Act as applied mutatis mutandis pursuant to Article 4, paragraph (2) of the Former Act on Special Measures Concerning Taxation and a return under Article 10, paragraph (4) of the Former Income Tax Act as applied mutatis mutandis pursuant to Article 4, paragraph (2) of the Former Act on Special Measures Concerning Taxation that were submitted before the Effective Date, the provisions then in force continue to govern.
新租税特別措置法第四条第二項において準用する新所得税法第十条第五項の規定は、施行日以後に提出する新租税特別措置法第四条第二項において準用する新所得税法第十条第三項に規定する特別非課税貯蓄申告書及び新租税特別措置法第四条第二項において準用する新所得税法第十条第四項に規定する特別非課税貯蓄限度額変更申告書について適用し、施行日前に提出した旧租税特別措置法第四条第二項において準用する旧所得税法第十条第三項に規定する特別非課税貯蓄申告書及び旧租税特別措置法第四条第二項において準用する旧所得税法第十条第四項の申告書については、なお従前の例による。
The provisions of Article 10, paragraphs (8) and (9) of the New Income Tax Act as applied mutatis mutandis pursuant to Article 4, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to the provision, by electronic or magnetic means prescribed in Article 10, paragraph (8) of the New Income Tax Act as applied mutatis mutandis pursuant to Article 4, paragraph (2) of the New Act on Special Measures Concerning Taxation, of the matters to be stated in an application for special tax-exempt savings prescribed in Article 4, paragraph (1) of the New Act on Special Measures Concerning Taxation, a statement of special tax-exempt savings prescribed in Article 10, paragraph (3) of the New Income Tax Act as applied mutatis mutandis pursuant to Article 4, paragraph (2) of the New Act on Special Measures Concerning Taxation and a statement of change to the maximum limitation for special tax-exempt savings prescribed in Article 10, paragraph (4) of the New Income Tax Act as applied mutatis mutandis pursuant to Article 4, paragraph (2) of the New Act on Special Measures Concerning Taxation, made on or after the Effective Date to the business office or similar place of the financial institution referred to in Article 10, paragraph (8) of the New Income Tax Act as applied mutatis mutandis pursuant to Article 4, paragraph (2) of the New Act on Special Measures Concerning Taxation.
新租税特別措置法第四条第二項において準用する新所得税法第十条第八項及び第九項の規定は、施行日以後に新租税特別措置法第四条第二項において準用する新所得税法第十条第八項の金融機関の営業所等に対して行う新租税特別措置法第四条第二項において準用する新所得税法第十条第八項に規定する電磁的方法による新租税特別措置法第四条第一項に規定する特別非課税貯蓄申込書、同条第二項において準用する新所得税法第十条第三項に規定する特別非課税貯蓄申告書及び新租税特別措置法第四条第二項において準用する新所得税法第十条第四項に規定する特別非課税貯蓄限度額変更申告書に記載すべき事項の提供について適用する。