Supplementary Provisions, Article 4Transitional Measures Concerning the Scope, etc. of Deposits and Similar Savings Treated as Nontaxable for Interest Income, etc.

The provisions of Article 33, paragraph (4), item (iii) (Scope of Deposits and Savings, etc. Exempt from Taxation on Interest Income, etc.) and Article 37, paragraph (2), item (i) (Records, etc. of Securities) of the New Order apply to interest on Securities 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 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. 23 of 2008; hereinafter referred to as the "Amending Act") (the Income Tax Act after that amendment is hereinafter referred to as the "New Act") that an individual prescribed in that paragraph is to receive payment of on or after October 1, 2008, and the provisions then in force continue to govern interest on Securities 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 prior to amendment by the provisions of Article 1 of the Amending Act (hereinafter referred to as the "Former Act") that an individual prescribed in that paragraph is to receive payment of before that date.