Supplementary Provisions

This Cabinet Order comes into effect as of April 1, 1992.

The provisions of Article 7-2 (Scope of Fluctuating Income) 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 1992 and thereafter, and the provisions then in force continue to govern income tax for tax year 1991 and earlier.

The provisions of Article 73, paragraph (1), item (v), (a) (Requirements for Specified Retirement Allowance Mutual Aid Organizations) of 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").

The provisions then in force continue to govern incentive payments listed in Article 89, item (i) (Scope of Government Subsidy or Its Equivalent) of the Order for Enforcement of the Income Tax Act before amendment that an individual received 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.