Supplementary Provisions, Article 3Transitional Measures Concerning the Scope of Deposits and Similar Savings That Are Tax-Exempt for Interest Income, etc.

For the distributions of proceeds from beneficiary certificates listed in Article 33, paragraph (4), item (vii) (Scope of Deposits and Similar Savings That Are Tax-Exempt for Interest Income, etc.) of the Order for Enforcement of the Income Tax Act before the amendment (hereinafter referred to as the "Former Order") that an individual purchased before January 1, 2004, the provisions then in force continue to govern.