Supplementary Provisions

This Cabinet Order comes into effect on the date of promulgation.

Except as otherwise provided, the provisions of the Order for Enforcement of the Income Tax Act as amended (hereinafter referred to as the "New Order") apply to income tax for 1969 and subsequent years, and for income tax for 1968 and earlier years, the provisions then in force continue to govern.

①The provisions of Article 66, paragraph (1) (Requirements for Specified Retirement Allowance Mutual Aid Organizations) of the New Order apply where the approval under that paragraph (including approval of a change under Article 67, paragraph (5) (Approval of Specified Retirement Allowance Mutual Aid Organizations) of the New Order) is received on or after the date of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date").

②In the provisions of Articles 69 through 71 and Article 76 (Treatment of Income Tax on Annuities, etc. Under Retirement Allowance Mutual Aid Systems) of the New Order, the part relating to benefits provided by a specified retirement allowance mutual aid organization prescribed in Article 66, paragraph (1) of the New Order or to premiums paid out under a retirement allowance mutual aid contract concluded with that organization applies to those benefits that are to be paid on or after the Effective Date (excluding those for which the premiums corresponding to the benefit that are to be paid out before that date include the premiums listed in Article 69, paragraph (1), item (ii), (b) of the Order for Enforcement of the Income Tax Act prior to the amendment (hereinafter referred to as the "Former Order")) or to those premiums to be paid out on or after that date, and the provisions then in force continue to govern those benefits to be paid before that date, those benefits to be paid on or after that date for which the premiums corresponding thereto that are to be paid out before that date include the premiums listed in item (ii), (b) of that paragraph, and premiums to be paid out before that date.

The provisions of Article 78, paragraph (2) or (3) (Proceeds of Afforestation Profit-Sharing Contracts) of the New Order apply to income tax for 1970 and subsequent years, and the provisions then in force continue to govern income tax for 1969 and earlier years.

With regard to the application of the provisions of Article 79, paragraph (1) (Acts Deemed to Be a Transfer of Assets) of the New Order to the establishment of a servitude before the enforcement of the City Planning Act (Act No. 100 of 1968), the phrase "Article 8, paragraph (1), item (iv) (Districts and Zones) of the City Planning Act (Act No. 100 of 1968)" in that paragraph is deemed to be replaced with "Article 59-3, paragraph (1) (Specified Blocks) of the Building Standards Act (Act No. 201 of 1950) prior to the amendment by the Act for Enforcement of the City Planning Act (Act No. 101 of 1968)".

Where an individual wishes to select, for income tax for 1969 and subsequent years, with regard to the method of valuing inventory assets prescribed in Article 1, paragraph (1) (Definitions) of the New Order that the individual holds, the retail method listed in Article 99, paragraph (1), item (i), (h) (Methods of Valuing Inventory Assets) of the New Order (for inventory assets without a selling price, the total average method listed in (d) of that item), the provisions of Article 101, paragraph (2) (Procedures for Changing the Method of Valuing Inventory Assets) of the New Order apply by deeming the phrase "March 15 of the year in which the individual intends to adopt the new method of valuation" in that paragraph to be "June 30, 1969".

Where, for income tax for 1968, the provisions of Article 97, paragraph (1) (Tax Amount Where There Is a Household Member Subject to Aggregation) of the Income Tax Act prior to the amendment by the Act Partially Amending the Income Tax Act (Act No. 14 of 1969; hereinafter referred to as the "Amending Act") (hereinafter referred to as the "Former Act") have applied, the tax prepayment calculation base prescribed in Article 104, paragraph (1) (Making Tax Prepayments) of the Income Tax Act after the amendment by the Amending Act (hereinafter referred to as the "New Act") for 1969 of the principal income earner and the household members subject to aggregation prescribed in Article 97, paragraph (1) of the Former Act is to be calculated, in accordance with the method of calculating the amount of income tax under the provisions of Article 98 (Calculation of Tax Amount Where There Is a Household Member Subject to Aggregation) of the Former Act, Article 231 (Calculation of the Amount of Income Tax Where There Is an Amount of Dividend Tax Credit That Cannot Be Fully Deducted in the Calculation of the Amount of Aggregated Income Tax) of the Former Order and other provisions of the Former Act and the Former Order, on the basis of the amount calculated pursuant to the provisions of Article 5, paragraphs (1) and (2) (Special Provisions on the Calculation of the tax prepayment calculation base for Income Tax for 1969) of the Supplementary Provisions of the Amending Act, reading those provisions with the replacement of terms.

①A claim for a refund under the provisions of Article 9, paragraph (1) (Refund of the Amount of Tax Withheld from Retirement Income Paid Before the Effective Date) of the Supplementary Provisions of the Amending Act may, where a Resident who is entitled to make it files, between the Effective Date and June 30, 1969, with regard to other severance pay or other such compensation prescribed in that paragraph (hereinafter referred to as "severance pay or other such compensation" in this Article) that is paid in that year, the declaration on receipt of retirement income prescribed in Article 203, paragraph (4) (Declaration on Receipt of Retirement Income) of the New Act, be made only up to the day before the day on which that declaration is filed.

②A Resident who wishes to make a claim for a refund under the provisions of Article 9, paragraph (1) of the Supplementary Provisions of the Amending Act must submit a written claim stating the following matters, with documents certifying the matters prescribed in items (iii) and (iv) attached, to the competent district director with jurisdiction over the place for tax payment. However, where the district director finds that there are unavoidable circumstances, the Resident is not required to attach those documents.

③A Resident who has made a claim for a refund under the provisions of Article 9, paragraph (1) of the Supplementary Provisions of the Amending Act must, where the Resident files, after making the claim, the declaration on receipt of retirement income prescribed in Article 203, paragraph (4) of the New Act or a Tax Return with regard to severance pay or other such compensation paid in 1969, note on those return forms, in addition to the matters to be stated therein, that the claim for a refund has been made and the amount listed in item (vi) of the preceding paragraph.

④The refund relating to a claim under the provisions of Article 9, paragraph (1) of the Supplementary Provisions of the Amending Act is deemed, for the purpose of applying the provisions of the Order for Enforcement of the Act on Fund for Smooth Management of National Tax Revenue (Cabinet Order No. 51 of 1954), to be a refund listed in Article 2, item (i) (Designation of Payments) of that Order.