Supplementary Provisions, Article 6Transitional Measures Concerning Nontaxability, etc. of Interest Income from Postal Savings of Elderly Persons or Similar Persons
第六条（老人等の郵便貯金の利子所得の非課税等に関する経過措置）
The provisions of Article 9-2 of the new Income Tax Act apply to postal savings deposited on or after April 1, 1988 by an individual who has a domicile in Japan and who is an elderly person or similar person prescribed in Article 9-2, paragraph (1) of the new Income Tax Act (hereinafter referred to as an "elderly person or similar person" in this Article and the following Article).
The provisions then in force continue to govern the following interest on postal savings:
郵便貯金の利子で次に掲げるものについては、なお従前の例による。
interest to be received before April 1, 1988;
昭和六十三年四月一日前に支払を受けるべき利子
among interest corresponding to an interest calculation period that includes April 1, 1988, the part of the interest equivalent to the amount calculated pursuant to Cabinet Order as the amount of the interest corresponding to the period from the first day of that interest calculation period to March 31, 1988.
昭和六十三年四月一日を含む利子の計算期間に対応する利子のうち、その利子の計算期間の初日から同年三月三十一日までの期間に対応するものの額として政令で定めるところにより計算した金額に相当する部分の利子
If an individual who has a domicile in Japan and who falls under the category of an elderly person or similar person as of April 1, 1988 holds postal savings deposited before that date (excluding ordinary postal savings prescribed in Article 7, paragraph (1), item (i) of the Postal Savings Act (Act No. 144 of 1947)) which, on the day before that date, fall under the main clause of Article 9-2, paragraph (1) of the Income Tax Act prior to amendment by the provisions of Article 2 (hereinafter referred to as "the former Income Tax Act"), and, during the period from April 1, 1988 to the day on which the individual, on or after that date, first receives payment of interest on those postal savings (limited to interest to be received on or after that date) (or to March 31, 1989, if that day is after March 31, 1989, or, if on or after April 1, 1988 and before either of these days the individual deposits postal savings for which the individual seeks to apply the provisions of Article 9-2, paragraph (1) of the new Income Tax Act at a handling post office prescribed in that paragraph, to the day on which the individual first makes such a deposit), submits the application for tax-exempt postal savings prescribed in that paragraph to that handling post office and, at the time of that submission, presents the documents prescribed in paragraph (2) of that Article, gives notice in a manner equivalent to that provided for in that paragraph, and receives a seal of verification, then, with respect to that interest, the provisions of that Article apply by deeming those postal savings to have been deposited at that handling post office on April 1, 1988, and deeming that application to have been submitted on that date, respectively.
国内に住所を有する個人で昭和六十三年四月一日において老人等に該当するものが、同日前に預入をした郵便貯金（郵便貯金法（昭和二十二年法律第百四十四号）第七条第一項第一号に規定する通常郵便貯金を除く。）で同日の前日において第二条の規定による改正前の所得税法（以下「旧所得税法」という。）第九条の二第一項本文の規定に該当するものを有する場合において、同年四月一日から同日以後当該郵便貯金の利子（同日以後支払を受けるべきものに限る。）につき最初に支払を受ける日（その日が昭和六十四年三月三十一日後である場合には、同日とし、昭和六十三年四月一日以後これらの日前に新所得税法第九条の二第一項に規定する取扱郵便局において郵便貯金で同項の規定の適用を受けようとするものの預入をする場合には、その最初に預入をする日とする。）までに、同項に規定する非課税郵便貯金申込書を当該取扱郵便局に提出し、かつ、その提出をする際に、同条第二項に規定する書類を提示して同項の規定に準じて告知をし、及び証印を受けたときは、当該利子については、当該郵便貯金は同年四月一日に当該取扱郵便局において預入をしたものと、当該申込書は同日に提出されたものと、それぞれみなして同条の規定を適用する。
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 and the preceding three paragraphs with respect to postal savings deposited before April 1, 1988 are specified by Cabinet Order.