第一項
Supplementary Provisions, Article 3, paragraph (1)
新所得税法第十条第二項及び第五項の規定は、附則第一条第九号に定める日以後に提出する新所得税法第十条第一項に規定する非課税貯蓄申込書、同条第三項に規定する非課税貯蓄申告書及び同条第四項の申告書について適用し、同日前に提出した第一条の規定による改正前の所得税法（以下附則第二十条までにおいて「旧所得税法」という。）第十条第一項に規定する非課税貯蓄申込書、同条第三項に規定する非課税貯蓄申告書及び同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 (2) and (5) of the new Income Tax Act apply to an application for tax-exempt savings prescribed in Article 10, paragraph (1) of the new Income Tax Act, a statement of tax-exempt savings prescribed in paragraph (3) of that Article and a statement under paragraph (4) of that Article that are submitted on or after the date specified in Article 1, item (ix) of the Supplementary Provisions, and the provisions then in force continue to govern an application for tax-exempt savings prescribed in Article 10, paragraph (1) of the Income Tax Act prior to the amendment by Article 1 (hereinafter referred to as the "former Income Tax Act" up to Article 20 of the Supplementary Provisions), a statement of tax-exempt savings prescribed in paragraph (3) of that Article and a statement under paragraph (4) of that Article that were submitted before that date.