Article 6-2Calculation, etc. of Interest, etc. on Deposits and Savings, etc. Placed, etc. on or After the Day on Which a Person Ceased to Be a Person with a Disability or Other Eligible Person
第六条の二（障害者等に該当しないこととなつた日以後に預入等をした預貯金等の利子等の計算等）
The interest, distributions of proceeds or dividends of surplus relating to the portion of the Deposits and Savings, etc. placed, etc. on or after the day of ceasing to fall under the category of a Person with a Disability or other eligible person as prescribed in Article 36, paragraph (2) (Cases Where Interest Income, etc. from Small Amounts of Deposits Held by Persons with Disabilities and Other Eligible Persons Is Not Exempt from Taxation, etc.) of the Order are to be calculated on the basis of the amount of the Deposits and Savings, etc. placed, etc. on or after that day (or, if those Deposits and Savings, etc. are Securities, the face value or equivalent amount 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 Act), the period from the day of that placement, etc. to the day of withdrawal, cancellation, redemption or purchase and cancellation of those Deposits and Savings, etc., and the interest rate on those Deposits and Savings, etc.
令第三十六条第二項（障害者等の少額預金の利子所得等が非課税とされない場合等）に規定する該当しないこととなつた日以後に預入等をした預貯金等に係る部分の利子、収益の分配又は剰余金の配当は、同日以後に預入等をした預貯金等の金額（当該預貯金等が有価証券である場合には、その法第十条第一項（障害者等の少額預金の利子所得等の非課税）に規定する額面金額等）、当該預入等の日から当該預貯金等の払戻し、解約、償還又は買入償却の日までの期間及び当該預貯金等の利率を基礎として計算するものとする。
The items specified by Ministry of Finance Order as prescribed in Article 36, paragraph (3) of the Order are ordinary deposits, ordinary savings, savings deposits, savings-deposit-type savings, the Deposits and Savings set forth in paragraph (1), items (ii) and (iii) of the preceding Article, and Deposits and Savings accepted by a person set forth in Article 32, item (ii) or (iii) (Scope of Financial Institutions, etc.) of the Order which are equivalent to ordinary deposits or ordinary savings.
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