Article 3-4Special Provisions on the Limit for Tax Exemption on Interest Income, etc. on Small Deposits of Persons with a Disability or Other Eligible Persons
第三条の四（障害者等の少額預金の利子所得等の非課税に係る限度額の特例）
With regard to the application of the provisions of Article 10 of the Income Tax Act to the deposits and savings, jointly managed trusts, specified bond-based investment trusts under public offering, or securities prescribed in paragraph (1) of that Article for which an individual who has a domicile in Japan and who is a person with a disability or other eligible person prescribed in Article 10, paragraph (1) of that Act (referred to in the following Article as a "person with a disability or other eligible person") makes a placement prescribed in that paragraph on or after January 1, 1994, the phrase "3,000,000 yen" in paragraph (7), item (i) of that Article is deemed to be replaced with "3,500,000 yen".