Supplementary Provisions, Article 2Transitional Measures Concerning the Scope of Financial Institutions, etc. Subject to the Tax-Exempt System for Interest Income, etc. on Small-Sum Deposits of Elderly Persons or Similar Persons

Article 32 (Scope of Financial Institutions, etc.) and Article 42, paragraph (1), item (i) (Scope of Statements of Tax-Exempt Savings That May Be Submitted Repeatedly via the business office of the Same Financial Institution or Other Such Place) of the Order for Enforcement of the Income Tax Act after the amendment (hereinafter referred to as the "New Order") apply to the Deposits and Savings, Jointly Managed Trusts or Securities prescribed in Article 10, paragraph (1) (Tax Exemption of Interest Income, etc. on Small-Sum Deposits of Elderly Persons or Similar Persons) of the Income Tax Act that are deposited, entrusted or purchased on or after the date of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date").