Supplementary Provisions, Article 35Transitional Measures Concerning the Nontaxability of Interest Income from Postal Savings Held by Persons with Disabilities and Other Eligible Persons
第三十五条（障害者等の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 of the new Income Tax Act apply to interest on postal savings that an individual domiciled in Japan who is a Person with a Disability or any other eligible person prescribed in paragraph (1) of that Article (hereinafter referred to as a "Person with a Disability or other eligible person" in this Article and the following Article) is to be paid on or after January 1, 2006 (or, for interest on ordinary postal savings prescribed in Article 7, paragraph (1), item (i) of the Postal Savings Act (Act No. 144 of 1947) (referred to as "ordinary postal savings" in the following paragraph), the date specified by Cabinet Order; hereinafter the same applies in this paragraph), and the provisions then in force continue to govern interest on postal savings that an individual domiciled in Japan who is an elderly person or similar person prescribed in Article 9-2, paragraph (1) of the former Income Tax Act (referred to as an "elderly person or similar person" in paragraph (1) of the following Article) is to be paid before January 1, 2006.
新所得税法第九条の二の規定は、国内に住所を有する個人で同条第一項に規定する障害者等（以下この条及び次条において「障害者等」という。）であるものが平成十八年一月一日（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（次項において「通常郵便貯金」という。）の利子にあっては、政令で定める日。以下この項において同じ。）以後に支払を受けるべき郵便貯金の利子について適用し、国内に住所を有する個人で旧所得税法第九条の二第一項に規定する老人等（次条第一項において「老人等」という。）であるものが平成十八年一月一日前に支払を受けるべき郵便貯金の利子については、なお従前の例による。
The provisions then in force continue to govern the portion of the interest on postal savings (excluding ordinary postal savings) that an individual domiciled in Japan who is 65 years of age or older (excluding a person who falls under the category of Person with a Disability or other eligible person and who, on January 1, 2006, holds postal savings deposited before that date after giving notice under Article 9-2, paragraph (2) of the former Income Tax Act by presenting, from among the documents prescribed in paragraph (2) of that Article, one that falls under the papers concerning that person prescribed in Article 9-2, paragraph (2) of the new Income Tax Act (referred to as a "paper confirming a disability or similar position" in the following paragraph) and after obtaining a seal of verification (such a person is referred to as a "Person with a Disability whose papers were checked" in the following paragraph)) is to be paid on or after that date, which corresponds to an interest calculation period that includes that date, that is equivalent to the amount calculated pursuant to Cabinet Order as the amount corresponding to the period from the first day of that interest calculation period to December 31, 2005.
国内に住所を有する個人で年齢六十五歳以上であるもの（障害者等に該当し、かつ、平成十八年一月一日前に旧所得税法第九条の二第二項に規定する書類のうちその者の新所得税法第九条の二第二項に規定する書類（次項において「障害者等確認書類」という。）に該当するものを提示して旧所得税法第九条の二第二項の告知をし、及び証印を受けて預入をした郵便貯金を同日において有する者（次項において「確認障害者等」という。）を除く。）が、同日以後に支払を受けるべき当該郵便貯金（通常郵便貯金を除く。）の利子で同日を含む利子の計算期間に対応するもののうち、その利子の計算期間の初日から平成十七年十二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については、なお従前の例による。
If an individual domiciled in Japan who falls under the category of Person with a Disability or other eligible person (excluding a Person with a Disability whose papers were checked) and who, on January 1, 2006, holds postal savings deposited before that date that satisfy the requirements prescribed in Article 9-2 of the former Income Tax Act has, pursuant to Cabinet Order, obtained confirmation before that date that the individual falls under the category of Person with a Disability or other eligible person by presenting the documents prescribed in paragraph (2) of that Article (limited to those that fall under papers confirming a disability or similar position; hereinafter the same applies in this paragraph) to the handling post office prescribed in paragraph (1) of that Article for those postal savings, those postal savings are deemed to have been deposited after giving notice under paragraph (2) of that Article by presenting the documents prescribed in that paragraph upon submission of the application for tax-exempt postal savings prescribed in paragraph (1) of that Article and after obtaining a seal of verification, and the provisions of Article 9-2 of the new Income Tax Act and the preceding paragraph apply.
平成十八年一月一日前に預入をした郵便貯金で旧所得税法第九条の二に規定する要件を満たすものを同日において有する国内に住所を有する個人で障害者等に該当するもの（確認障害者等を除く。）が、政令で定めるところにより、同日前に当該郵便貯金に係る同条第一項に規定する取扱郵便局に対し同条第二項に規定する書類（障害者等確認書類に該当するものに限る。以下この項において同じ。）を提示して障害者等に該当することにつき確認を受けた場合には、当該郵便貯金は、同条第一項に規定する非課税郵便貯金申込書の提出の際に同条第二項に規定する書類を提示して同項の告知をし、及び証印を受けて預入をしたものとみなして、新所得税法第九条の二及び前項の規定を適用する。
The necessary particulars concerning the application of the provisions of the preceding three paragraphs are specified by Cabinet Order.
前三項の規定の適用に関し必要な事項は、政令で定める。