# 所得税法 / Income Tax Act — 第六条 (Supplementary Provisions, Article 6) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-6. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 所得税法 (Income Tax Act), 昭和四十年法律第三十三号 - English title "Income Tax Act": Ministry of Justice translation - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第六条 (Supplementary Provisions, Article 6)（少額預金等の利子所得の非課税に関する経過規定） — address `suppl-3401-33/art-6` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-6 - e-Gov law ID: 340AC0000000033 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page. - Every provision below carries its address and its URL on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第六条（少額預金等の利子所得の非課税に関する経過規定） — Transitional Provisions Concerning Nontaxability of Interest Income from Small Deposits and Similar Savings caption: machine translation, not official suppl-3401-33/art-6 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-6 **第一項** 新法第十条（少額預金等の利子所得の非課税）の規定は、施行日以後に預入し、信託し又は購入した同条第一項に規定する預貯金、合同運用信託又は有価証券について適用する。 suppl-3401-33/art-6/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-6/par-1 Article 10 (Nontaxability of Interest Income from Small Deposits and Similar Savings) of the New Act applies to Deposits and Savings, Jointly Managed Trusts, or Securities prescribed in paragraph (1) of that Article which are deposited, placed in trust, or purchased on or after the Effective Date. machine translation, not official **第二項** 居住者が、施行日前において預入し、信託し又は購入した旧法第六条の二第一項各号（少額預金等の利子所得の非課税）に規定する預金、合同運用信託又は有価証券で新法の施行の際同条に規定する要件を満たすものを有する場合には、当該預金、合同運用信託又は有価証券については、前条第一項に規定するものを除き、その者が同日において新法第十条の要件に従つて預入し、信託し又は購入したものとみなして、同条の規定を適用する。 suppl-3401-33/art-6/par-2 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-6/par-2 If a Resident holds deposits, Jointly Managed Trusts, or Securities prescribed in the items of Article 6-2, paragraph (1) (Nontaxability of Interest Income from Small Deposits and Similar Savings) of the Former Act which the Resident deposited, placed in trust, or purchased before the Effective Date and which, at the time the New Act comes into effect, satisfy the requirements prescribed in that Article, those deposits, Jointly Managed Trusts, or Securities, other than those prescribed in paragraph (1) of the preceding Article, are deemed to have been deposited, placed in trust, or purchased by that Resident on that date in accordance with the requirements of Article 10 of the New Act, and that Article applies to them. machine translation, not official --- ## Cites - suppl-3401-33/art-6/par-1: 新法第十条 → 所得税法 第十条 (Article 10), art-10 — https://japanlaw.org/ja/income-tax-act/art-10 - suppl-3401-33/art-6/par-1: 同条第一項 → 所得税法 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — https://japanlaw.org/ja/income-tax-act/art-10/par-1 - suppl-3401-33/art-6/par-2: 前条第一項 → 所得税法 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-3401-33/art-5/par-1 — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-5/par-1 - suppl-3401-33/art-6/par-2: 新法第十条 → 所得税法 第十条 (Article 10), art-10 — https://japanlaw.org/ja/income-tax-act/art-10 ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法 附則第三十三条第一項（政令への委任） — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-33/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000033/20261001_507AC0000000070), retrieved 2026-10-05 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3120/tb), retrieved 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T180319-044, translated 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T205718-016, translated 2026-09-18 - This site's parser, version 224 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05