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Supplementary Provisions, Article 5Transitional Measures Concerning Tax Exemption on Interest Income, etc. from Workers' Property Accumulation Pension Savings

第五条(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 Article 4-3, paragraph (7) of the New Act apply to a property accumulation tax-exempt pension savings return prescribed in , or a return prescribed in , that a worker prescribed in submits on or after January 1, 1994.

の規定は、に規定する勤労者が平成六年一月一日以後に提出するに規定する財産形成非課税年金貯蓄申告書又はに規定する申告書について適用する。

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