Supplementary Provisions

This Cabinet Order comes into effect as of April 1, 1989.

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 tax year 1989 (meaning the tax year for the period from January 1, 1989 to December 31, 1989) and thereafter, and the provisions then in force continue to govern income tax for tax year 1988 and earlier.

①The provisions of Article 20-2 (Commutation Allowance Treated as Nontaxable) of the New Order apply to the commutation allowance prescribed in that Article that is to be received on or after January 1, 1989 (excluding any such commutation allowance that is paid additionally as the difference in the commutation allowance received before that day), and the provisions then in force continue to govern the commutation allowance prescribed in that Article that is to be received before that day (including any such commutation allowance that is to be received on or after that day and is paid additionally as the difference in the commutation allowance received before that day).

②With regard to the application of the provisions of Part IV, Chapter II, Section 1 (Obligation to Withhold Taxes on Salary Income or Tax Amount Collected) of the Income Tax Act to a commutation allowance referred to in the preceding paragraph that is to be received on or after January 1, 1989 and that was received before the day of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date"), the provisions then in force continue to govern, notwithstanding Article 20-2 of the New Order and the preceding paragraph.

The provisions of Article 30-3 (Scope of Elderly Persons or Similar Persons) of the New Order apply to postal savings deposited on or after the Effective Date, and the provisions then in force continue to govern postal savings deposited before the Effective Date.

①The provisions of Article 217, paragraph (1) (Scope of Juridical Persons Contributing Significantly to the Promotion of Public Interest) of the New Order apply to specified donations prescribed in Article 78, paragraph (1) (Donation Deduction) of the Income Tax Act that an individual makes on or after the Effective Date, and the provisions then in force continue to govern those specified donations that an individual made before the Effective Date.

②Where, with respect to a juridical person listed in Article 217, paragraph (1), item (iii), (a), (b), (e), (f), (l), (o) or (r) of the New Order, the competent minister prescribed in that item has certified before the Effective Date that the juridical person falls under that description, that certification (where there are two or more such certifications, limited to the one closest to the Effective Date) is deemed to be the recognition under that item, and the date on which that certification was received is deemed to be the date on which the recognition under that item was received.