Supplementary Provisions

This Cabinet Order comes into effect as of April 1, 1991.

①The provisions of Article 73, paragraph (1) (Requirements for Specified Retirement Allowance Mutual Aid Organizations) of the Order for Enforcement of the Income Tax Act after amendment (hereinafter referred to as the "New Order") apply where approval under that paragraph (including approval of a change under Article 74, paragraph (5) (Approval of Specified Retirement Allowance Mutual Aid Organizations) of the New Order) is received on or after the day of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date").

②Among the provisions of Articles 64, 65, 72, 76 and 82-2 (Treatment of Income Tax on Premiums, etc. Under the Retirement Allowance Mutual Aid System) of the New Order, the portion that relates to premiums paid under a system concerning retirement allowance mutual aid operated by a specified retirement allowance mutual aid organization prescribed in Article 73, paragraph (1) of the New Order and to benefits provided by that organization applies to those premiums that are to be paid on or after the Effective Date and those benefits that are to be paid on or after the Effective Date (excluding those benefits for which the premiums that are to be paid before the Effective Date corresponding to the benefit include premiums listed in Article 76, paragraph (1), item (ii), (d) (Lump-Sum Payments Under the Retirement Allowance Mutual Aid System, etc. Not Regarded as Severance Pay or Other Such Compensation) of the Order for Enforcement of the Income Tax Act before amendment (hereinafter referred to as the "Former Order")), and the provisions then in force continue to govern premiums that are to be paid before the Effective Date and those benefits that are to be paid before the Effective Date (including those benefits that are to be paid on or after the Effective Date and for which the premiums that are to be paid before the Effective Date corresponding to the benefit include premiums listed in item (ii), (d) of that paragraph).

Where an individual received before the Effective Date a dividend of profits paid in shares prescribed in Article 83 (Value of Dividends of Profits Paid in Shares) of the Former Order, or received on or after the Effective Date a dividend of profits in such shares out of a disposition of profits for which the provisions then in force are to continue to apply pursuant to Article 17 (Transitional Measures Concerning Disposition of Profits) of the Supplementary Provisions of the Act Partially Amending the Commercial Code, etc. (Act No. 64 of 1990), the provisions then in force continue to govern the value of the shares under Article 83 of the Former Order.

The provisions of Article 89, item (iv) (Scope of Government Subsidy or Its Equivalent) of the New Order apply to grants that an individual receives on or after the Effective Date.

①Except in the case prescribed in the following paragraph, the provisions of Articles 110 through 113 (Acquisition Price of Shares) of the New Order apply to the acquisition price of shares where there is an event prescribed in those provisions on or after the Effective Date, and the provisions then in force continue to govern the acquisition price of shares where there was an event prescribed in the provisions of Articles 110 through 113 (Acquisition Price of Shares) of the Former Order before the Effective Date.

②The provisions then in force continue to govern the acquisition price of shares acquired on a ground listed in the items of Article 112 (Acquisition Price of Shares Acquired by Stock Dividends, etc.) of the Former Order that relates to an issuance of shares or a disposition of profits for which the provisions then in force are to continue to apply pursuant to Article 11 (Transitional Measures Concerning Share Splits, etc.) or Article 17 (Transitional Measures Concerning Disposition of Profits) of the Supplementary Provisions of the Act Partially Amending the Commercial Code, etc. (Act No. 64 of 1990).

The provisions of Article 137, paragraph (1) (Calculation of the Depreciation Allowance for Deferred Assets) of the New Order apply to the calculation of the depreciation allowance for Deferred Assets that an individual expends on or after the Effective Date, and the provisions then in force continue to govern the calculation of the depreciation allowance for Deferred Assets that an individual expended before the Effective Date.

The 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.