Supplementary Provisions

附　則

This Ministerial Order comes into effect as of the date of promulgation.

この省令は、公布の日から施行する。

The provisions of Article 6, paragraph (1), item (x) (Scope, etc. of Deposits and Savings, etc. for Which Special Provisions on Tax-Exempt Savings Application Forms Are Permitted) of the Regulation for Enforcement of the Income Tax Act after amendment (hereinafter referred to as the "New Regulation") apply to Securities prescribed in Article 10, paragraph (1) (Exemption from Taxation of Interest Income, etc. from Small Deposits of the Elderly, etc.) of the Income Tax Act (Act No. 33 of 1965) that are purchased on or after April 1, 1996.

改正後の所得税法施行規則（以下「新規則」という。）第六条第一項第十号（非課税貯蓄申込書の特例が認められる預貯金等の範囲等）の規定は、平成八年四月一日以後に購入をする所得税法（昭和四十年法律第三十三号）第十条第一項（老人等の少額預金の利子所得等の非課税）に規定する有価証券について適用する。

The provisions of Article 81-4, item (x) (Scope, etc. of Contracts Agreeing to Repeatedly Make Deposits, etc. of Deposits and Savings, etc.) of the New Regulation apply to interest and similar income prescribed in Article 224, paragraph (1) (Notice by Persons Receiving Interest and Similar Income) of the Income Tax Act for which payment is fixed on or after April 1, 1996.

新規則第八十一条の四第十号（反復して預貯金等の預入等をすることを約する契約の範囲等）の規定は、平成八年四月一日以後に支払の確定する所得税法第二百二十四条第一項（利子等の受領者の告知）に規定する利子等について適用する。