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 statements of tax-exempt savings prescribed in paragraph (3) of that Article and declarations of change to 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 statements of tax-exempt savings 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 an application to exempt savings from taxation prescribed in paragraph (1) of that Article, a statement of tax-exempt savings prescribed in paragraph (3) of that Article and a declaration of change to the tax-exempt savings limit prescribed in paragraph (4) of that Article.
application to exempt savings from taxationmachine translation
「非課税貯蓄申込書」
The document a person with a disability or other eligible person gives the financial institution each time they place savings, stating that they want the tax exemption and that they are eligible.
Short name set inArticle 10, paragraph (1)· applies only in this article
statement of tax-exempt savingsmachine translation
「非課税貯蓄申告書」
The declaration a person must file with the district tax office director (税務署長), through the financial institution, before first placing savings under the tax exemption, stating among other things the maximum amount to be held tax-free.
Short name set inArticle 10, paragraph (3)· applies only in this article
declaration of change to the tax-exempt savings limitmachine translation
「非課税貯蓄限度額変更申告書」
The declaration by which a person who has filed a statement of tax-exempt savings changes the maximum amount stated in it.
Short name set inArticle 10, paragraph (4)· applies only in this article
the New Income Tax Actmachine translation
「新所得税法」
This Act as amended by Article 1 of Act No. 11 of 2021.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Act No. 11 of 2021, the amending Act these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
the Former Income Tax Actmachine translation
「旧所得税法」
This Act as it stood before Article 1 of Act No. 11 of 2021 amended it.
Short name set inSupplementary Provisions, Article 3, paragraph (1)