Supplementary Provisions, Article 4Transitional Measures Concerning Records, etc. of Securities
第四条（有価証券の記録等に関する経過措置）
Article 37, paragraph (2) (Records, etc. of Securities) of the New Order applies to interest to be received, on or after the date specified in Article 1, item (vii) (Effective Date) of the Supplementary Provisions, by an individual prescribed in Article 10, paragraph (1) (Nontaxability of Interest Income from Small Amounts of Deposits Held by Persons with Disabilities and Other Eligible Persons) of the Income Tax Act after the 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. 6 of 2007; hereinafter referred to as the "Amending Act") (hereinafter referred to as the "New Act") on the Securities prescribed in item (iii) of that paragraph, and for interest to be received, before that date, by an individual prescribed in Article 10, paragraph (1) (Nontaxability of Interest Income from Small Amounts of Deposits Held by Persons with Disabilities and Other Eligible Persons) of the Income Tax Act before the amendment by the provisions of Article 1 of the Amending Act (hereinafter referred to as the "Former Act") on the Securities prescribed in item (iii) of that paragraph, the provisions then in force continue to govern.
新令第三十七条第二項（有価証券の記録等）の規定は、所得税法等の一部を改正する法律（平成十九年法律第六号。以下「改正法」という。）第一条（所得税法の一部改正）の規定による改正後の所得税法（以下「新法」という。）第十条第一項（障害者等の少額預金の利子所得等の非課税）に規定する個人が附則第一条第七号（施行期日）に定める日以後に支払を受けるべき同項第三号に規定する有価証券の利子について適用し、改正法第一条の規定による改正前の所得税法（以下「旧法」という。）第十条第一項（障害者等の少額預金の利子所得等の非課税）に規定する個人が、同日前に支払を受けるべき同項第三号に規定する有価証券の利子については、なお従前の例による。
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 82 of 2007.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
Amending Actmachine translation
「改正法」
In the supplementary provisions (附則) of Cabinet Order No. 82 of 2007, short name for the 2007 Act partially amending the Income Tax Act and other laws (Act No. 6 of 2007).
Short name set inSupplementary Provisions, Article 4, paragraph (1)
the New Actmachine translation
「新法」
In the supplementary provisions (附則) of Cabinet Order No. 82 of 2007, the Income Tax Act as amended by Article 1 of the 2007 Act partially amending the Income Tax Act and other laws (Act No. 6 of 2007).
Short name set inSupplementary Provisions, Article 4, paragraph (1)
the Former Actmachine translation
「旧法」
In the supplementary provisions (附則) of Cabinet Order No. 82 of 2007, the Income Tax Act as it stood before Article 1 of the 2007 Act partially amending the Income Tax Act and other laws (Act No. 6 of 2007) amended it.
Short name set inSupplementary Provisions, Article 4, paragraph (1)