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Supplementary Provisions, Article 3Transitional Measures Concerning Interest on Postal Savings Not Treated as Nontaxable

第三条(非課税とされない郵便貯金の利子に関する経過措置)

The provisions of Article 18, item (i) (Interest on Postal Savings Not Treated as Nontaxable) of the New Order apply to interest on that postal savings to be received on or after the date of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date") (excluding, from the amount of interest for which the payment period arrives on or after that date, the portion corresponding to the period up to the day before that date).

(郵便貯金の利子で非課税とされないもの)の規定は、この政令の施行の日(以下「施行日」という。)以後に支払を受けるべき当該郵便貯金の利子(同日以後に支払期の到来するものの金額のうち同日の前日までの期間に対応する部分の金額を除く。)について適用する。

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