Supplementary Provisions, Article 58Transitional Measures Concerning Tax Exemption on Interest on Small Public Bonds of Persons with a Disability or Other Eligible Persons
第五十八条（障害者等の少額公債の利子の非課税に関する経過措置）
The provisions of Article 4, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to an application for special tax-exempt savings prescribed in that paragraph that is submitted on or after the Effective Date, and with regard to an application for special tax-exempt savings prescribed in Article 4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that was submitted before the Effective Date, the provisions then in force continue to govern.
新租税特別措置法第四条第一項の規定は、施行日以後に提出する同項に規定する特別非課税貯蓄申込書について適用し、施行日前に提出した旧租税特別措置法第四条第一項に規定する特別非課税貯蓄申込書については、なお従前の例による。