Supplementary Provisions, Article 4Transitional Measures Concerning the Scope of Documents Certifying That an Individual Falls under a Person with a Disability or Other Eligible Person

With regard to the postal savings identity card prescribed in Article 30-9, paragraph (2) (Scope of Documents Certifying That an Individual Falls under a Person with a Disability or Other Eligible Person) of the Former Order that an individual showed, before the date of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date"), at the time of submitting the application form for tax-exempt postal savings prescribed in Article 9-2, paragraph (1) (Nontaxability of Interest Income from Postal Savings Held by Persons with Disabilities and Other Eligible Persons) of the Income Tax Act prior to amendment by the provisions of Article 1 (Partial Amendment of the Income Tax Act) of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2006; hereinafter referred to as the "Amending Act") (the Income Tax Act before that amendment is hereinafter referred to as the "Former Act"), the provisions then in force continue to govern.