Supplementary Provisions, Article 3Transitional Measures Concerning Nontaxability of Interest Income from Small Amounts of Deposits Held by Persons with Disabilities and Other Eligible Persons
第三条（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, paragraph (5) of the new Income Tax Act apply to tax-exempt savings declarations prescribed in paragraph (3) of that Article and declarations of change in the tax-exempt savings limit prescribed in paragraph (4) of that Article that are submitted on or after the date on which this Act comes into effect (hereinafter referred to as "the effective date"), and the provisions then in force continue to govern tax-exempt savings declarations prescribed in Article 10, paragraph (3) of the Income Tax Act prior to the amendment by Article 1 (hereinafter referred to as "the former Income Tax Act") and declarations referred to in paragraph (4) of that Article that were submitted before the effective date.
新所得税法第十条第五項の規定は、この法律の施行の日（以下「施行日」という。）以後に提出する同条第三項に規定する非課税貯蓄申告書及び同条第四項に規定する非課税貯蓄限度額変更申告書について適用し、施行日前に提出した第一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。）第十条第三項に規定する非課税貯蓄申告書及び同条第四項の申告書については、なお従前の例による。
The provisions of Article 10, paragraphs (8) and (9) of the new Income Tax Act apply to the provision, on or after the effective date, to a business office or other office of a financial institution referred to in paragraph (8) of that Article, by the electronic or magnetic means prescribed in that paragraph, of the matters to be stated in a tax-exempt savings application prescribed in paragraph (1) of that Article, a tax-exempt savings declaration prescribed in paragraph (3) of that Article and a declaration of change in the tax-exempt savings limit prescribed in paragraph (4) of that Article.