Supplementary Provisions

This Act comes into effect on the date on which the Postal Service Privatization Act comes into effect; provided, however, that the provisions in Article 62 amending the heading of Article 84-5 of the Act on Special Measures Concerning Taxation and adding one paragraph to that Article, the provisions in Article 124 amending Article 1, item (ii) of the Supplementary Provisions of the Act on the Arrangement of Relevant Acts for the Improvement of Securities Markets Through Reform of the Securities Settlement System and Other Systems, renumbering Article 85 of the Supplementary Provisions of that Act as Article 86 of the Supplementary Provisions of that Act, moving Articles 82 through 84 of the Supplementary Provisions of that Act down by one Article each, and adding one Article after Article 81 of the Supplementary Provisions of that Act, and the provisions of Articles 30, 31, and 34, Article 60, paragraph (12), Article 66, paragraph (1), Article 67, and Article 93, paragraph (2) of the Supplementary Provisions come into effect on the date on which the provisions set forth in Article 1, item (i) of the Supplementary Provisions of the Postal Service Privatization Act come into effect.

①The provisions then in force continue to govern postal savings prescribed in Article 9-2, paragraph (1) of the Income Tax Act before amendment by Article 78 (hereinafter referred to as "the Former Income Tax Act" in this Article) (limited to postal savings set forth in the items of Article 5, paragraph (1) of the Supplementary Provisions; referred to as "postal savings carried over" in the following paragraph) which an individual domiciled in Japan who is a Person with a Disability or other eligible person prescribed in that paragraph placed before the effective date.

②The provisions then in force continue to govern interest on postal savings (other than postal savings carried over) prescribed in Article 9-2, paragraph (1) of the Former Income Tax Act which an individual domiciled in Japan who is a Person with a Disability or other eligible person prescribed in that paragraph placed before the effective date, being interest on those postal savings which is to be paid before the effective date and which corresponds to an interest calculation period that includes the day before the effective date.

③The provisions of Article 10 of the Income Tax Act as amended by Article 78 apply to 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 which an individual domiciled in Japan who is a Person with a Disability or other eligible person prescribed in paragraph (1) of that Article deposits, places in trust, or purchases (hereinafter referred to as "placement" in this paragraph) on or after the effective date, and the provisions then in force continue to govern 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 for which placement was made before the effective date.

The provisions then in force continue to govern the application of penal provisions to conduct engaged in before this Act comes into effect, conduct engaged in after this Act comes into effect in the cases in which prior laws are to continue to govern pursuant to the provisions of these Supplementary Provisions, conduct engaged in before the provisions of Article 38-8 of the former Postal Money Order Act (limited to the part concerning items (ii) and (iii)), which remain in force after this Act comes into effect pursuant to Article 9, paragraph (1) of the Supplementary Provisions, cease to be effective, conduct engaged in before the provisions of Article 70 of the former Postal Transfer Act (limited to the part concerning items (ii) and (iii)), which remain in force after this Act comes into effect pursuant to Article 13, paragraph (1) of the Supplementary Provisions, cease to be effective, conduct engaged in before the provisions of Article 8 of the former Act on Commission of Donations from Postal Transfer Deposits (limited to the part concerning item (ii)), which remain in force after this Act comes into effect pursuant to Article 27, paragraph (1) of the Supplementary Provisions, cease to be effective, conduct engaged in before the provisions of Article 70 of the former Corporation Act (limited to the part concerning item (ii)), which remain in force after this Act comes into effect pursuant to Article 39, paragraph (2) of the Supplementary Provisions, cease to be effective, conduct engaged in before the provisions of Articles 71 and 72 of the former Corporation Act (limited to the part concerning item (xv)), which remain in force after this Act comes into effect pursuant to Article 42, paragraph (1) of the Supplementary Provisions, cease to be effective, and conduct engaged in before the specified date in relation to the postal savings bank prescribed in Article 104 of the Postal Service Privatization Act in the case where the provisions of Article 2, paragraph (2) of the Supplementary Provisions apply.