Supplementary Provisions

This Cabinet Order comes into effect as of October 1, 1987.

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 1987 and subsequent years, and the provisions then in force continue to govern income tax for 1986 and earlier years.

The provisions of Article 280, paragraph (2) (Income from Transfer of Assets in Japan) of the New Order apply to income from a transfer of assets 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 income from a transfer of assets made before the Effective Date.

The provisions of Article 291, items (iii) and (v) (Taxable Income of Nonresidents without a Permanent Establishment) of the New Order apply to income from a transfer of Securities, or shares, equity interests or rights, prescribed in those provisions that is made on or after the Effective Date, and the provisions then in force continue to govern income from a transfer of Securities, or shares, equity interests or rights, made before the Effective Date.

①A claim for a refund under the provisions of Article 27, paragraph (1) (Refund of the Amount of Tax Withheld from Retirement Income Paid Before October 1, 1987) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 96 of 1987; hereinafter referred to as the "Income Tax Act Amendment Act") may, where a Resident who is entitled to make it submits, between the Effective Date and December 31, 1987, with regard to other severance pay or other such compensation prescribed in that paragraph that is paid in that year (hereinafter referred to as "severance pay or other such compensation" in this Article), the declaration on receipt of retirement income prescribed in Article 203, paragraph (4) (Declaration on Receipt of Retirement Income) of the Income Tax Act as amended by the provisions of Article 2 (Partial Amendment of the Income Tax Act) of the Income Tax Act Amendment Act (hereinafter referred to as the "New Act"), be made only up to the day before the day on which that declaration is submitted.

②A Resident who wishes to make a claim for a refund under the provisions of Article 27, paragraph (1) of the Supplementary Provisions of the Income Tax Act Amendment 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; provided, however, that where the district director finds that there are unavoidable circumstances, it is not necessary to attach those documents.

③A Resident who has made a claim for a refund under the provisions of Article 27, paragraph (1) of the Supplementary Provisions of the Income Tax Act Amendment Act must, where the Resident submits, after making that 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 1987, annotate on those forms, in addition to the matters to be stated in them, the fact that the claim for a refund was made and the amount listed in item (vi) of the preceding paragraph.

④With regard to the application of the Order for Enforcement of the Act on Fund for Smooth Management of National Tax Revenue (Cabinet Order No. 51 of 1954), a refund pertaining to a claim under the provisions of Article 27, paragraph (1) of the Supplementary Provisions of the Income Tax Act Amendment Act is deemed to be a refund listed in Article 2, item (i) (Designation of Payments) of that Order.