Supplementary Provisions, Article 2Transitional Measures Concerning the Scope of Persons with Disabilities, etc.

The provisions of Article 4, item (xxxvi) (Scope of Persons with Disabilities, etc.) of the Regulation for Enforcement of the Income Tax Act as amended (hereinafter referred to as the "New Regulation") apply to Deposits and Savings, jointly managed trusts, Specified Bond-Based Investment Trusts Under Public Offering or Securities prescribed in Article 10, paragraph (1) (Exemption from Taxation of Interest Income, etc. on Small Deposits of Persons with Disabilities, etc.) of the Income Tax Act as amended 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. 13 of 2009; hereinafter referred to as the "Amending Act") (hereinafter referred to as the "New Act") for which the deposit, etc. prescribed in that paragraph is made on or after the date of enforcement of this Ministerial Order (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern Deposits and Savings, jointly managed trusts, Specified Bond-Based Investment Trusts Under Public Offering or Securities prescribed in Article 10, paragraph (1) (Exemption from Taxation of Interest Income, etc. on Small Deposits of Persons with Disabilities, etc.) of the Income Tax Act prior to the amendment by the provisions of Article 1 of the Amending Act (hereinafter referred to as the "Former Act") for which the deposit, etc. prescribed in that paragraph was made before the Effective Date.