Supplementary Provisions, Article 3Transitional Measures Concerning Tax Exemption for Interest, etc. on Small-Sum National Government Bonds
第三条（少額国債の利子等の非課税に関する経過措置）
The provisions of Article 4 of the New Act apply to government bonds prescribed in paragraph (1) of that Article that are purchased on or after January 1, 1972.
新法第四条の規定は、昭和四十七年一月一日以後に購入する同条第一項に規定する国債について適用する。
If an individual domiciled in the area where the Income Tax Act (Act No. 33 of 1965) is in force holds, as of January 1, 1972, government bonds prescribed in Article 4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to amendment (hereinafter referred to as "the Former Act") that the individual purchased before that date and that satisfy the requirements prescribed in that Article as of that date, those government bonds are deemed to have been purchased by that individual on that date in accordance with the requirements of Article 4 of the New Act, and the provisions of that Article apply to them.
所得税法（昭和四十年法律第三十三号）の施行地に住所を有する個人が、昭和四十七年一月一日前に購入した改正前の租税特別措置法（以下「旧法」という。）第四条第一項に規定する国債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、当該国債については、その者が同日において新法第四条の要件に従つて購入したものとみなして、同条の規定を適用する。
The provisions of Article 4-2 of the New Act apply to deposits or savings, jointly managed trusts or securities prescribed in paragraph (1) of that Article that are deposited, entrusted or purchased on or after January 1, 1972.
新法第四条の二の規定は、昭和四十七年一月一日以後に預入、信託又は購入をする同条第一項に規定する預貯金、合同運用信託又は有価証券について適用する。