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Supplementary Provisions, Article 6Transitional Provisions on Savings Passbooks

第六条(預貯金通帳に関する経過規定)

The provisions of Article 12 of the New Act apply to savings passbooks prepared on or after April 1, 1968, and the provisions then in force continue to govern stamp tax on savings passbooks that have received the approval under of the Former Act and are prepared before that date.

新法第十二条の規定は、昭和四十三年四月一日以後に作成される預貯金通帳について適用し、同日前に作成されるの承認を受けた預貯金通帳に係る印紙税については、なお従前の例による。

Where a person who holds the approval under of the Former Act on the application date continues to use, on or after April 1, 1968, a savings passbook relating to that approval that bears the indication under , and obtains the approval under Article 12, paragraph (1) of the New Act for that savings passbook, that savings passbook is deemed, for the purpose of applying paragraph (7) of that Article, to have been approved under paragraph (1) of that Article and to bear the indication under paragraph (3) of that Article also in the year preceding the year that includes the day of that approval.

適用日においての承認を受けている者が、当該承認に係る預貯金通帳での表示がされたものを昭和四十三年四月一日以後継続して使用する場合において、当該預貯金通帳につき新法第十二条第一項の承認を受けたときは、同条第七項の規定の適用上、当該預貯金通帳については、当該承認の日の属する年の前年においても同条第一項の承認を受け同条第三項の表示をしているものとみなす。

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