Supplementary Provisions

This Cabinet Order comes into effect as of April 1, 1983; provided, however, that the provisions amending Article 76, paragraph (2), item (i) of the Order for Enforcement of the Income Tax Act in Article 1, the provisions making item (ii) of Article 76, paragraph (2) of that Order item (iii) of that paragraph and adding one item before that item, the provisions amending Article 183, paragraph (2), item (ii) and paragraph (4), item (ii), and Article 341, paragraph (1), item (iv) of that Order, and the provisions of Article 3 of the Supplementary Provisions come into effect as of January 1, 1984.

Except as otherwise provided, the provisions of the Order for Enforcement of the Income Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "New Order") apply to income tax for 1983 and subsequent years, and the provisions then in force continue to govern income tax for 1982 and earlier years.

①The provisions of Article 76, paragraph (2), items (i) and (ii) (Lump-sum Payments Not Deemed Severance Pay or Other Such Compensation), 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.), and Article 341, paragraph (1), item (iv) (Benefits, etc. Similar to Life Insurance Proceeds) of the New Order apply to the cancellation refunds listed in Article 76, paragraph (2), items (i) and (ii) of the New Order that are to be paid on or after January 1, 1984, 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 by the provisions of Article 1 that are to be paid before that date, and the premiums pertaining to those cancellation refunds.

②With regard to the application of Article 76, paragraph (2), item (ii) of the New Order to cancellation refunds that are to be paid as a result of the cancellation, during the period from January 1, 1984 to December 31 of the same year, of a Class 1 mutual aid contract prescribed in Article 76, paragraph (2), item (ii) of the New Order pursuant to the provisions of Article 7, paragraphs (2) and (3) (Cancellation of Contracts) of the Small Enterprise Mutual Relief Projects Act (Act No. 102 of 1965), the phrase "180 months" in Article 76, paragraph (2), item (ii) of the New Order is deemed to be replaced with "120 months".

①The provisions of Article 215, paragraph (1), item (ii) (Scope of Experimental Research Corporations, etc.) of the New Order apply to the specified donations prescribed in Article 78, paragraph (1) (Donation Deduction) of the Income Tax Act that are made 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 such specified donations made before the Effective Date.

②Where a corporation listed in Article 215, paragraph (1), item (ii), (c), (g), (h), (i), (k), (n) or (p) of the New Order (for a corporation listed in (p) of that item, limited to one whose business that is its main purpose extends throughout the country) has received a subsidy from the national government with regard to its business that is its main purpose within two years before the Effective Date (five years, for a corporation listed in (c) of that item), it is deemed to have obtained the certification under that item on the day on which it received it (where there are two or more days on which it received it, the day closest to the Effective Date).

①With regard to a written notice prescribed in Article 50-12 (Notification of Business Offices of Savings Institutions, etc.) of the Order for Enforcement of the Income Tax Act that was submitted before the Effective Date pursuant to the provisions of paragraph (2) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 250 of 1980) prior to amendment by the provisions of Article 2, it is deemed that it was not submitted.

②The provisions of Article 40 (Statement of Tax-Exempt Savings) of the Order for Enforcement of the Income Tax Act prior to amendment by the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 314 of 1981), which are to remain in force pursuant to the provisions of Article 3, paragraph (2) (Transitional Measures Concerning Tax Exemption of Interest Income, etc. on Small-Amount Deposits) of the Supplementary Provisions of that Cabinet Order as amended by the provisions of Article 3, apply to the case of submitting, on or after the Effective Date, a statement of tax-exempt savings prescribed in Article 31, item (i) (Meaning of Terms) of the Order for Enforcement of the Income Tax Act prior to that amendment, and the provisions then in force continue to govern the case of submitting that statement of tax-exempt savings before the Effective Date.