Supplementary Provisions, Article 27Transitional Measures Concerning Nontaxability of Interest Income from Postal Savings
第二十七条（郵便貯金の利子所得の非課税に関する経過措置）
The provisions of Article 9-2, paragraph (1) of the Income Tax Act as amended by the provisions of Article 2 (hereinafter referred to as "the new Income Tax Act") apply to interest on postal savings prescribed in that paragraph that is to be paid on or after January 1, 1986, and the provisions then in force continue to govern interest on postal savings under Article 10, paragraph (1) of the Postal Savings Act (Act No. 144 of 1947) that is to be paid before that date.
第二条の規定による改正後の所得税法（以下「新所得税法」という。）第九条の二第一項の規定は、昭和六十一年一月一日以後に支払を受けるべき同項に規定する郵便貯金の利子について適用し、同日前に支払を受けるべき郵便貯金法（昭和二十二年法律第百四十四号）第十条第一項の郵便貯金の利子については、なお従前の例による。
The provisions of Article 9-2, paragraphs (2) and (3) of the new Income Tax Act apply to postal savings prescribed in paragraph (1) of that Article that are deposited on or after January 1, 1986 (or, for postal savings deposited using a passbook prescribed in paragraph (2) of that Article, postal savings pertaining to a passbook issued on or after that date).
新所得税法第九条の二第二項及び第三項の規定は、昭和六十一年一月一日以後に預入をする同条第一項に規定する郵便貯金（同条第二項に規定する通帳をもつて預入をする郵便貯金にあつては、同日以後に交付を受ける通帳に係る郵便貯金）について適用する。
If a person who, on or before December 31, 1985, was issued a passbook for depositing postal savings prescribed in Article 9-2, paragraph (2) of the new Income Tax Act makes a deposit of postal savings pertaining to that passbook on or after January 1, 1986 (excluding where a seal of verification indicating confirmation under paragraph (2) of that Article has already been obtained for that passbook pursuant to this paragraph and other cases specified by Cabinet Order), the person must, at the time of making that deposit, give the notice referred to in that paragraph as provided in that paragraph, and obtain a seal of verification indicating confirmation of the matters so notified. In this case, if the person has not obtained that seal of verification indicating confirmation, the provisions of paragraph (3) and paragraph (4) of that Article apply by deeming the postal savings pertaining to that passbook not to have obtained the seal of verification indicating confirmation prescribed in paragraph (3) of that Article.
新所得税法第九条の二第二項に規定する通帳をもつて預入をする郵便貯金につき昭和六十年十二月三十一日以前に当該通帳の交付を受けている者が、昭和六十一年一月一日以後に当該通帳に係る郵便貯金の預入をする場合（当該通帳につき既にこの項の規定により同条第二項の規定による確認した旨の証印を受けている場合その他の政令で定める場合を除く。）には、その預入をする際に、同項に定めるところにより、同項の告知をし、かつ、当該告知をした事項につき確認した旨の証印を受けなければならない。この場合において、当該確認した旨の証印を受けなかつたときは、当該通帳に係る郵便貯金は、同条第三項に規定する確認した旨の証印を受けていないものとして、同項及び同条第四項の規定を適用する。
Beyond what is provided for in the preceding three paragraphs, matters necessary for the application of the provisions of Article 9-2 of the new Income Tax Act to postal savings prescribed in paragraph (1) of that Article that were deposited on or before December 31, 1985 are specified by Cabinet Order.
前三項に定めるもののほか、昭和六十年十二月三十一日以前に預入をした新所得税法第九条の二第一項に規定する郵便貯金に係る同条の規定の適用に関し必要な事項は、政令で定める。