Supplementary Provisions, Article 36Transitional Measures Concerning the Nontaxability of Interest Income from Small Amounts of Deposits Held by Persons with Disabilities and Other Eligible Persons
第三十六条（障害者等の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 of the new Income Tax Act apply to interest or distributions of proceeds from Deposits and Savings, Jointly Managed Trusts, specific forms of Bond-Based Investment Trusts under public offering, or Securities prescribed in paragraph (1) of that Article that an individual domiciled in Japan who is a Person with a Disability or other eligible person is to be paid on or after January 1, 2006 (or, for interest or distributions of proceeds from ordinary deposits and anything else specified by Cabinet Order as similar thereto (referred to as "ordinary deposits and similar deposits" 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 or distributions of proceeds from Deposits and Savings, Jointly Managed Trusts, specific forms of Bond-Based Investment Trusts under public offering, or Securities prescribed in Article 10, paragraph (1) of the former Income Tax Act (referred to as "deposits and similar savings" in the following paragraph) that an individual domiciled in Japan who is an elderly person or similar person is to be paid before January 1 of that year.
新所得税法第十条の規定は、国内に住所を有する個人で障害者等であるものが平成十八年一月一日（普通預金その他これに類するものとして政令で定めるもの（次項において「普通預金等」という。）の利子又は収益の分配にあっては、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同条第一項に規定する預貯金、合同運用信託、特定公募公社債等運用投資信託又は有価証券の利子又は収益の分配について適用し、国内に住所を有する個人で老人等であるものが同年一月一日前に支払を受けるべき旧所得税法第十条第一項に規定する預貯金、合同運用信託、特定公募公社債等運用投資信託又は有価証券（次項において「預貯金等」という。）の利子又は収益の分配については、なお従前の例による。
If an individual domiciled in Japan who is 65 years of age or older holds deposits and similar savings (excluding ordinary deposits and similar deposits) for which the individual made a deposit, placement into trust, or purchase (hereinafter referred to as "placement" in this Article) before January 1, 2006 and which satisfy the requirements prescribed in Article 10 of the former Income Tax Act on that date (excluding those for which the documents prescribed in paragraph (5) of that Article that were presented upon submission of the application to exempt savings from taxation prescribed in paragraph (2) of that Article pursuant to the provisions of that paragraph, and the documents prescribed in paragraph (5) of that Article that were presented pursuant to the provisions of that paragraph, fall under the papers concerning that individual prescribed in Article 10, paragraph (5) of the new Income Tax Act (referred to as "papers confirming a disability or similar position" in the following paragraph); hereinafter referred to as "savings not confirmed as held by a Person with a Disability" in this paragraph and the following paragraph), the provisions then in force continue to govern the portion of the interest or distributions of proceeds from those savings not confirmed as held by a Person with a Disability that are to be paid on or after that date and correspond to a calculation period for interest or distributions of proceeds 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 calculation period for interest or distributions of proceeds 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が、平成十八年一月一日前に預入、信託又は購入（以下この条において「預入等」という。）をした預貯金等（普通預金等を除く。）で同日において旧所得税法第十条に規定する要件を満たすもの（同条第二項の規定により同項に規定する非課税貯蓄申込書の提出の際に提示した同条第五項に規定する書類及び同項の規定により提示した同項に規定する書類がその者の新所得税法第十条第五項に規定する書類（次項において「障害者等確認書類」という。）に該当しているものを除く。以下この項及び次項において「障害者等未確認預貯金等」という。）を有する場合において、同日以後に支払を受けるべき当該障害者等未確認預貯金等の利子又は収益の分配で同日を含む利子又は収益の分配の計算期間に対応するもののうち、その利子又は収益の分配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。
In the case referred to in the preceding paragraph, if an individual prescribed in that paragraph who falls under the category of Person with a Disability or other eligible person has, before January 1, 2006, pursuant to Cabinet Order, obtained confirmation that the individual falls under the category of Person with a Disability or other eligible person by presenting the documents prescribed in Article 10, paragraph (5) of the former Income Tax Act (limited to those that fall under papers confirming a disability or similar position; hereinafter the same applies in this paragraph) to the director of the business office of the financial institution or other such place prescribed in that paragraph for the savings not confirmed as held by a Person with a Disability, those savings not confirmed as held by a Person with a Disability are deemed to be savings for which a placement was made at that business office of the financial institution or other such place by presenting the documents prescribed in paragraph (5) of that Article upon submission of the application to exempt savings from taxation prescribed in paragraph (2) of that Article and the statement of tax-exempt savings prescribed in paragraph (3) of that Article or the statement under paragraph (4) of that Article, and the provisions of Article 10 of the new Income Tax Act and the preceding paragraph apply.
前項の場合において、同項に規定する個人で障害者等に該当するものが、平成十八年一月一日前に、政令で定めるところにより、障害者等未確認預貯金等に係る旧所得税法第十条第五項に規定する金融機関の営業所等の長に対し同項に規定する書類（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、当該障害者等未確認預貯金等は、同条第二項に規定する非課税貯蓄申込書及び同条第三項に規定する非課税貯蓄申告書又は同条第四項の申告書の提出の際に同条第五項に規定する書類を提示して当該金融機関の営業所等において預入等をしたものとみなして、新所得税法第十条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。