Supplementary Provisions, Article 4Transitional Measures Concerning Nontaxability of Interest Income and Similar Income from Small Deposits
第四条（少額預金の利子所得等の非課税に関する経過措置）
The provisions of Article 10 (Nontaxability of Interest Income and Similar Income from Small Deposits) of the new Act apply to Deposits and Savings, Jointly Managed Trusts, or Securities as prescribed in paragraph (1) of that Article that are deposited, entrusted, or purchased on or after January 1, 1972.
If a Resident holds Deposits and Savings, Jointly Managed Trusts, or Securities as prescribed in Article 10, paragraph (1) of the Income Tax Act before the amendment (hereinafter referred to as "the former Act") which were deposited, entrusted, or purchased before January 1, 1972 and which satisfy the requirements prescribed in that Article as of that date, the provisions of Article 10 of the new Act apply by deeming those Deposits and Savings, Jointly Managed Trusts, or Securities to have been deposited, entrusted, or purchased by that person on that date in accordance with the requirements of that Article.