Supplementary Provisions

①This Cabinet Order comes into effect as of the day of promulgation; provided, however, that the provisions amending Article 20-2, item (ii), the provisions of the following paragraph and the provisions of paragraph (3) of the Supplementary Provisions come into effect as of November 10, 1992.

②The provisions of Article 20-2 (Commutation Allowance Treated as Nontaxable) of the Order for Enforcement of the Income Tax Act after amendment (hereinafter referred to as the "New Order") apply to the commutation allowance prescribed in that Article that is to be received on or after April 1, 1992 (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).

③With regard to the application of the provisions of Part IV, Chapter II, Section 1 (Obligation to Withhold Taxes on Salary Income and 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 April 1, 1992 and that was received before November 10 of that year, the provisions then in force continue to govern, notwithstanding Article 20-2 of the New Order and the preceding paragraph.

④The provisions of Article 207, item (iv) (Scope of Medical Expenses) of the New Order apply to medical expenses prescribed in Article 73, paragraph (1) (Medical Expense Deduction) of the Income Tax Act that a Resident pays on or after October 1, 1992, and the provisions then in force continue to govern those medical expenses that a Resident paid before that day.