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 after amendment (hereinafter referred to as the "New Order") apply to income tax for 1977 and subsequent years, and the provisions then in force continue to govern income tax for 1976 and earlier years.

The provisions of Article 33 (Scope of Securities Treated as Nontaxable for Interest Income, etc.) of the New Order apply to the Securities prescribed in Article 10, paragraph (1) (Nontaxable Interest Income, etc. on Small-Amount Deposits) of the Income Tax Act that are purchased on or after the date of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern those Securities purchased before the Effective Date.

The provisions of Article 215, item (ii) (Scope of Experimental Research Corporations, etc.) of the New Order apply to specified donations prescribed in Article 78, paragraph (1) (Donation Deduction) of the Income Tax Act that are made on or after the Effective Date, and the provisions then in force continue to govern those specified donations made before the Effective Date.

Where the provisions of Article 97, paragraph (1) (Tax Amount Where There Are Household Members Subject to Aggregation) of the Income Tax Act before amendment by the Act Partially Amending the Income Tax Act (hereinafter in this Article referred to as the "Amending Act") (the Income Tax Act before that amendment is hereinafter in this Article referred to as the "Former Act") have been applied with respect to the income tax for 1976, the tax prepayment calculation base prescribed in Article 104, paragraph (1) (Making Tax Prepayments) of the Income Tax Act after amendment by the Amending Act of the principal income earner and household member subject to aggregation prescribed in Article 97, paragraph (1) of the Former Act, for 1977, is to be calculated, in accordance with Article 98 (Calculation of Tax Amount Where There Are Household Members 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 Calculating the Amount of Aggregated Income Tax) of the Order for Enforcement of the Income Tax Act before amendment and the other methods of calculating the amount of income tax under the provisions of the Former Act and that Order, on the basis of the amount calculated under the provisions of Article 3, paragraphs (1) and (2) (Special Provisions on Calculation of Tax Prepayment Calculation Base for Income Tax for 1977) of the Supplementary Provisions of the Amending Act, as those provisions are read with replacements.

The provisions of Article 320, paragraph (2) (Withholding from Remuneration or Fees, Contract Money, or Monetary Awards) of the New Order apply to the remuneration or fees listed in Article 204, paragraph (1), item (ii) (Obligation to Withhold Taxes on Remuneration, Fees, etc.) of the Income Tax Act that are payable on or after the Effective Date, and the provisions then in force continue to govern such remuneration or fees payable before the Effective Date.