第二項
Supplementary Provisions, Article 4, paragraph (2)
国内に住所を有する個人が、施行日前に預入し、信託し、又は購入した第一条の規定による改正前の所得税法（以下「旧法」という。）第十条第一項に規定する預貯金、合同運用信託又は有価証券で同日において同条に規定する要件を満たすものを有する場合には、当該預貯金、合同運用信託又は有価証券については、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 an individual domiciled in Japan holds Deposits and Savings, Jointly Managed Trusts or Securities prescribed in Article 10, paragraph (1) of the Income Tax Act prior to the amendment by the provisions of Article 1 (hereinafter referred to as "the former Act") which the individual deposited, placed in trust or purchased before the effective date and which satisfy the requirements prescribed in that Article as of that date, those Deposits and Savings, Jointly Managed Trusts or Securities are deemed to have been deposited, placed in trust or purchased by the individual on that date in accordance with the requirements of Article 10 of the new Act, and the provisions of that Article apply to them.