第一項
Supplementary Provisions, Article 6, paragraph (1)
新所得税法第九条の二の規定は、昭和六十三年四月一日以後に、国内に住所を有する個人で新所得税法第九条の二第一項に規定する老人等（以下この条及び次条において「老人等」という。）であるものが預入をする郵便貯金について適用する。
The provisions of Article 9-2 of the new Income Tax Act apply to postal savings deposited on or after April 1, 1988 by an individual who has a domicile in Japan and who is an elderly person or similar person prescribed in Article 9-2, paragraph (1) of the new Income Tax Act (hereinafter referred to as an "elderly person or similar person" in this Article and the following Article).