# 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-3421-20/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-3421-20/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-3421-20/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 Amounts of Deposits, etc. caption: machine translation, not official suppl-3421-20/art-6 · https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-6 **第一項** 新法第十条第一項（少額預金等の利子所得の非課税）の規定は、昭和四十二年七月一日以後に支払を受けるべき同項各号に掲げる利子又は収益の分配について適用し、同日前に支払を受けるべき当該利子又は収益の分配については、なお従前の例による。 suppl-3421-20/art-6/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-6/par-1 The provisions of Article 10, paragraph (1) (Nontaxability of Interest Income from Small Amounts of Deposits, etc.) of the New Act apply to interest or distributions of proceeds set forth in the items of that paragraph that are to be received on or after July 1, 1967, and the provisions then in force continue to govern such interest or distributions of proceeds that were to be received before that date. machine translation, not official **第二項** 昭和四十二年七月一日前に改正前の所得税法（以下「旧法」という。）第十条第三項（少額預金等の利子所得の非課税）の規定により提出された同項に規定する非課税貯蓄申告書は、同日以後においては、新法第十条第三項第四号に規定する最高限度額が百万円と記載された同項に規定する非課税貯蓄申告書とみなす。 suppl-3421-20/art-6/par-2 · https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-6/par-2 A statement of tax-exempt savings prescribed in Article 10, paragraph (3) (Nontaxability of Interest Income from Small Amounts of Deposits, etc.) of the Income Tax Act before amendment (hereinafter referred to as "the Former Act") that was submitted pursuant to the provisions of that paragraph before July 1, 1967 is deemed, on and after that date, to be a statement of tax-exempt savings prescribed in Article 10, paragraph (3) of the New Act in which the maximum limitation prescribed in item (iv) of that paragraph is stated as one million yen. machine translation, not official --- ## Cites - suppl-3421-20/art-6/par-1: 新法第十条第一項 → 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-3421-20/art-6/par-2: 新法第十条第三項第四号 → 所得税法 第十条第三項第四号 (Article 10, paragraph (3), item (iv)), art-10/par-3/item-4 — https://japanlaw.org/ja/income-tax-act/art-10/par-3/item-4 - suppl-3421-20/art-6/par-2: 同項 → 所得税法 第十条第三項 (Article 10, paragraph (3)), art-10/par-3 — https://japanlaw.org/ja/income-tax-act/art-10/par-3 --- ## 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-20260918T180319-049, translated 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T180319-050, translated 2026-09-18 - This site's parser, version 225 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05