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Supplementary Provisions, Article 4Transitional Measures Concerning Tax Exemption on Interest Income, etc. from Workers' Property Accumulation Savings and Workers' Property Accumulation Pension Savings

第四条(勤労者財産形成貯蓄及び勤労者財産形成年金貯蓄の利子所得等の非課税に関する経過措置)

The provisions of Articles 4-2 and 4-3 of the New Act apply to asset-building savings prescribed in Article 4-2, paragraph (1) of the New Act or asset-building pension savings prescribed in Article 4-3, paragraph (1) of the New Act for which deposit, trust, purchase or payment (hereinafter referred to as "placement" in this Article) is made based on a workers' property accumulation savings contract prescribed in or a workers' property accumulation pension savings contract prescribed in concluded on or after the date specified in Article 1, item (ii) of the Supplementary Provisions.

及びの規定は、附則第一条第二号に定める日以後に締結するに規定する勤労者財産形成貯蓄契約又はに規定する勤労者財産形成年金貯蓄契約に基づく預入、信託若しくは購入又は払込み(以下この条において「預入等」という。)をするに規定する財産形成貯蓄又はに規定する財産形成年金貯蓄について適用する。

If a worker prescribed in Article 4-2, paragraph (1) of the New Act holds asset-building savings prescribed in prior to the amendment (hereinafter referred to as the "Former Act") for which placement was made before the date specified in Article 1, item (ii) of the Supplementary Provisions and which satisfy the requirements of on that date (hereinafter referred to as "former asset-building savings" in this Article), the provisions of Article 4-2 of the New Act apply to those asset-building savings by deeming that worker to have made placement in accordance with the requirements of on that date.

に規定する勤労者が、附則第一条第二号に定める日前に預入等をした改正前の租税特別措置法(以下「旧法」という。)に規定する財産形成貯蓄で同日においての要件を満たすもの(以下この条において「旧財産形成貯蓄」という。)を有する場合には、当該財産形成貯蓄については、当該勤労者が同日においての要件に従つて預入等をしたものとみなして、の規定を適用する。

If a person who holds former asset-building savings on the date specified in Article 1, item (ii) of the Supplementary Provisions changes, during the period from that date to the day on which two years have elapsed from that date, the workers' property accumulation savings contract prescribed in Article 4-2, paragraph (1) of the New Act relating to those former asset-building savings to a workers' property accumulation pension savings contract prescribed in Article 4-3, paragraph (1) of the New Act, as provided for in , the provisions of Article 4-3 of the New Act apply by deeming a placement of the asset-building savings prescribed in Article 4-2, paragraph (1) of the New Act that satisfy the requirements of on the day of that change to be made, on that day, as asset-building pension savings based on a workers' property accumulation pension savings contract prescribed in Article 4-3, paragraph (1) of the New Act.

附則第一条第二号に定める日において旧財産形成貯蓄を有する者が、同日から同日以後二年を経過する日までの間に、に定めるところにより、当該旧財産形成貯蓄に係るに規定する勤労者財産形成貯蓄契約をに規定する勤労者財産形成年金貯蓄契約に変更をする場合には、当該変更をする日におけるに規定する財産形成貯蓄での要件を満たすものは、同日においてに規定する勤労者財産形成年金貯蓄契約に基づく財産形成年金貯蓄として預入等をするものとして、の規定を適用する。

Beyond what is provided for in the preceding three paragraphs, necessary matters concerning the application of the provisions of Articles 4-2 and 4-3 of the New Act with regard to former asset-building savings and the change referred to in the preceding paragraph are specified by Cabinet Order.

前三項に定めるもののほか、旧財産形成貯蓄及び前項の変更に係る及びの規定の適用に関し必要な事項は、政令で定める。

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