Supplementary Provisions

①This Cabinet Order comes into effect as of December 1, 1995.

②The 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").

③Among 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), 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).