Supplementary Provisions

①This Ministerial Order comes into effect as of June 1, 1967; provided, however, that the provisions amending Part I, Chapter III (Exemption from Taxation of Interest Income on Small-Amount Deposits, etc.) of the Regulation for Enforcement of the Income Tax Act and Appended Table I come into effect as of July 1 of the same year.

②Except as otherwise provided, the provisions of the Regulation for Enforcement of the Income Tax Act as amended (hereinafter referred to as "the New Regulation") apply to income tax for 1967 and thereafter, and for income tax for 1966 and earlier, the provisions then in force continue to govern.

③The provisions of Part II, Chapter IV, Section 3 (Blue Return) of the New Regulation apply to income tax for 1968 and thereafter, and for income tax for 1967 and earlier, the provisions of Part II, Chapter IV, Section 3 (Blue Return) and Article 4 (Transitional Provisions on Special Provisions on Books and Documents of Blue Return Filers) of the Supplementary Provisions of the Regulation for Enforcement of the Income Tax Act before the amendment (hereinafter referred to as "the Former Regulation"), and Appended Table II of the Former Regulation, are to be followed.

④The provisions of Article 84 (Payment Reports on Remuneration, Fees, etc.), Article 93 (Withholding Receipts for Salary or Other Wage), and Article 94 (Withholding Receipts for Severance Pay or Other Such Compensation) of the New Regulation and the forms prescribed in Appended Table V and Appended Table VI of the New Regulation (excluding the provisions and forms pertaining to the remuneration of professional boxers set forth in Article 204, paragraph (1), item (iv) (Obligation to Withhold Taxes) of the Income Tax Act as amended by the Act Partially Amending the Income Tax Act (Act No. 20 of 1967) (hereinafter referred to as "the New Act"), the remuneration and fees set forth in item (vi) of that paragraph, the prize money for horse races received by horse owners set forth in item (viii) of that paragraph, and the remuneration and fees of professional wrestlers and professional golfers prescribed in Article 320, paragraph (3) (Withholding on Remuneration, Fees, Contract Money, or Prize Money) of the Order for Enforcement of the Income Tax Act as amended by the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 105 of 1967) (hereinafter referred to as "the New Order")) apply to the payment reports, Withholding receipts, or payment slips prescribed in Part V, Chapter I (Obligation to Submit Payment Reports, etc.) of the New Regulation that are submitted or delivered on or after August 1, 1967, and for those payment reports, Withholding receipts, or payment slips that are submitted or delivered before that date, the provisions then in force continue to govern.

⑤The provisions of Article 84 of the New Regulation and the form prescribed in Appended Table V (9) of the New Regulation pertaining to the remuneration of professional boxers set forth in Article 204, paragraph (1), item (iv) of the New Act, the remuneration or fees set forth in item (vi) of that paragraph, the prize money for horse races received by horse owners set forth in item (viii) of that paragraph, or the remuneration or fees of professional wrestlers or professional golfers prescribed in Article 320, paragraph (3) of the New Order apply to those remuneration, fees, or prize money that are to be paid on or after January 1, 1968.

⑥The forms prescribed in Appended Table III (2), (4), and (5) of the New Regulation apply to the statements prescribed in Article 220 (Procedures for Payment of Income Taxes Subject to Withholding) of the New Act that are attached pursuant to that Article on or after August 1, 1967, and for those statements that are attached before that date, the provisions then in force continue to govern.