第二項
Supplementary Provisions, Article 6, paragraph (2)
居住者が、施行日前において預入し、信託し又は購入した旧法第六条の二第一項各号（少額預金等の利子所得の非課税）に規定する預金、合同運用信託又は有価証券で新法の施行の際同条に規定する要件を満たすものを有する場合には、当該預金、合同運用信託又は有価証券については、前条第一項に規定するものを除き、その者が同日において新法第十条の要件に従つて預入し、信託し又は購入したものとみなして、同条の規定を適用する。
If a Resident holds deposits, Jointly Managed Trusts, or Securities prescribed in the items of Article 6-2, paragraph (1) (Nontaxability of Interest Income from Small Deposits and Similar Savings) of the former Act which the Resident deposited, placed in trust, or purchased before the effective date and which, at the time the new Act comes into effect, satisfy the requirements prescribed in that Article, those deposits, Jointly Managed Trusts, or Securities, other than those prescribed in paragraph (1) of the preceding Article, are deemed to have been deposited, placed in trust, or purchased by that Resident on that date in accordance with the requirements of Article 10 of the new Act, and that Article applies to them.