Supplementary Provisions

①This Ministerial Order comes into effect as of April 1, 1971; provided, however, that the provisions set forth in the following items come into effect as of the respective dates set forth in those items.

②Except as otherwise provided, the provisions of the amended Regulation for Enforcement of the Income Tax Act (hereinafter referred to as the "New Regulation") apply to income tax for 1971 and subsequent years, and the provisions then in force continue to govern income tax for 1970 and earlier years.

③In the case where a Resident who has newly come to fall under the category of small enterprise prescribed in Article 67-2 (Timing of Attribution of Revenue and Expenses of Small Enterprises) of the Income Tax Act pursuant to the provisions of Article 195, item (ii) (Requirements for Small Enterprises) of the New Order seeks to again be subject to the application of the provisions of that Article for income tax for each year from 1971 on, the provisions of Article 39, paragraph (1) (Procedures for Again Applying the Special Provision on the Timing of Attribution of Revenue and Expenses of Small Enterprises) of the New Regulation are applied by deeming the phrase "January 31 of the year in which the person seeks to again be subject to the application of the provisions of Article 67-2 (Timing of Attribution of Revenue and Expenses of Small Enterprises) of the Act" to be replaced with "May 31, 1971", and the provisions of Article 39, paragraph (4) of the New Regulation are applied by deeming the phrase "March 15 of the year in which the person seeks to again be subject to the application of the provisions of Article 67-2 of the Act" to be replaced with "July 15, 1971".

④The provisions of Article 75 (Matters to Be Stated in the Salary Income Earner's Return for Insurance Premium Deduction), Articles 81 through 83 (Paper-Based Notice, etc. of Persons Receiving Interest and Similar Income from Bearer Public and Corporate Bonds) and Article 93 (Withholding Receipt for a salary or other wage) of the New Regulation, and the forms prescribed in Appended Table III (4), Appended Table III (5), Appended Table V (5), Appended Table V (9), Appended Table V (16), Appended Table V (18) and Appended Table VI (1), apply to the salary income earner's return for insurance premium deduction prescribed in Article 196, paragraph (3) of the Income Tax Act (hereinafter referred to as the "Act") that is submitted pursuant to the provisions of Article 196, paragraph (1) (Salary Income Earner's Return for Insurance Premium Deduction) of the Act, the statement set forth in Article 220 (Procedures for Payment of Withheld Income Taxes) of the Act that is attached pursuant to the provisions of that Article, the paper-based notice set forth in Article 224, paragraph (1) (Notice of Persons Receiving Interest and Similar Income from Bearer Public and Corporate Bonds) of the Act that is submitted pursuant to the provisions of that paragraph, the payment report set forth in Article 225, paragraph (1) (Payment Reports and Notice of Payment) of the Income Tax Act as amended by the Act Partially Amending the Income Tax Act (Act No. 18 of 1971) (hereinafter referred to as the "New Act") that is submitted pursuant to the provisions of that paragraph, and the Withholding receipt set forth in Article 226 (Withholding Receipts) of the New Act that is submitted or delivered pursuant to the provisions of that Article, on or after the day this Ministerial Order comes into effect, and the provisions then in force continue to govern those returns, statements, paper-based notices, payment reports and Withholding receipts that are submitted, attached or delivered before that day.

⑤With respect to the Withholding receipt for 1971 prescribed in Article 93 (Withholding Receipt for a salary or other wage) of the New Regulation, the phrase "Attached Table to Appended Table 7 of the Act" in paragraph (1), item (iv) of that Article and Note 2 (4) of the Remarks to Appended Table VI (1) is deemed to be replaced with "Appended Table 1 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act (Act No. 18 of 1971)".