Supplementary Provisions, Article 4Transitional Measures Concerning Procedures, etc. for Not Being Taxed on Interest and Similar Income from Deposits and Savings of Children or Students
第四条(児童又は生徒の預貯金の利子等につき課税を受けないための手続等に関する経過措置)
The provisions of Article 2, paragraph (1) of the Regulation for Enforcement of the Income Tax Act as amended by the provisions of Article 2 (hereinafter referred to as the "New Regulation for Enforcement of the Income Tax Act") apply to the deposits and similar savings prescribed in that paragraph into which a placement prescribed in that paragraph is made on or after the Effective Date, and the provisions then in force continue to govern the deposits and similar savings prescribed in Article 2, paragraph (1) of the Regulation for Enforcement of the Income Tax Act prior to amendment by the provisions of Article 2 (hereinafter referred to as the "Former Regulation for Enforcement of the Income Tax Act") into which a placement prescribed in that paragraph was made before the Effective Date.
placementmachine translation
「預入等」
In Article 2, a deposit into deposits or savings (預貯金), or a placement in a jointly managed trust (合同運用信託), made by schoolchildren in their representative's name under the guidance of their school's head.
Short name set inArticle 2, paragraph (1)· applies only in this article
deposits and similar savingsmachine translation
「預貯金等」
In Article 2, deposits or savings (預貯金) or jointly managed trusts (合同運用信託) placed by schoolchildren, other than those described in Article 9, paragraph (1), item (i) of the Income Tax Act or Article 33 of the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965) (on tax-exempt deposits and savings).
Short name set inArticle 2, paragraph (1)· applies only in this article
New Regulation for Enforcement of the Income Tax Actmachine translation
「新所得税法施行規則」
This Ministerial Order as amended by Article 2 of Ministry of Finance Order No. 55 of 2007.
Short name set inSupplementary Provisions, Article 4, paragraph (1)
Former Regulation for Enforcement of the Income Tax Actmachine translation
「旧所得税法施行規則」
This Ministerial Order as it stood before Article 2 of Ministry of Finance Order No. 55 of 2007 amended it.
Short name set inSupplementary Provisions, Article 4, paragraph (1)