Supplementary Provisions, Article 3Transitional Measures Concerning Cancellation Refunds under the Small Enterprise Mutual Relief Projects Act

The provisions of Article 76, paragraph (2) (Lump-sum Payments Not Deemed Severance Pay or Other Such Compensation) and Article 183, paragraphs (2) and (4) (Insurance Premiums, etc. Deducted in the Calculation of the Amount of Miscellaneous Income Pertaining to Annuities Under Life Insurance Contracts, etc.) of the New Order apply to cancellation refunds that are to be paid on or after the date provided for in Article 1, item (ii) of the Supplementary Provisions pursuant to the provisions of Article 12, paragraph (1) and the proviso to paragraph (2) (Cancellation Refund) of the Small Enterprise Mutual Relief Projects Act (Act No. 102 of 1965), and to the premiums pertaining to those cancellation refunds, and the provisions then in force continue to govern the cancellation refunds prescribed in Article 76, paragraph (2), item (i) (Lump-sum Payments Not Deemed Severance Pay or Other Such Compensation) of the Order for Enforcement of the Income Tax Act prior to amendment that are to be paid before that date, and the premiums pertaining to those cancellation refunds.