Supplementary Provisions

①This Ministerial Order comes into effect as of April 1, 1993; provided, however, that the provisions amending Article 3-4 and the provisions amending Article 81-4, item (vi), and the provisions of the following paragraph and paragraph (3) of the Supplementary Provisions come into effect as of May 6 of the same year.

②The provisions of Article 3-4, paragraph (1), item (iii) and paragraph (2) (Scope, etc. of Postal Savings for Which Special Provisions on Application Forms for Tax-Exempt Postal Savings Are Permitted) of the Regulation for Enforcement of the Income Tax Act after amendment (hereinafter referred to as the "New Regulation") apply to postal savings deposited on or after May 6, 1993, and the provisions then in force continue to govern postal savings deposited before that date.

③The provisions of Article 81-4, item (vi) (Scope, etc. of Contracts Agreeing to Repeatedly Make Deposits, etc. of Deposits and Savings, etc.) of the New Regulation apply to interest on postal savings for which payment is fixed on or after May 6, 1993, and the provisions then in force continue to govern interest on postal savings for which payment was fixed before that date.

④The provisions of Article 106 (Method of Public Notice of Returns) of the New Regulation apply where public notice is given pursuant to Article 233 (Public Notice of Returns) of the Income Tax Act on or after the date of enforcement of this Ministerial Order (hereinafter referred to as the "Effective Date").

⑤The forms specified in Appended Table III (2), Appended Table III (6) and Appended Table V (12) of the New Regulation apply to the statements and reports prescribed in Article 220 (Procedures for Payment of Withheld Income Taxes) or Article 225, paragraph (1), item (iii) (Payment Reports) of the Income Tax Act that are attached or submitted pursuant to those provisions on or after the Effective Date, and the provisions then in force continue to govern such statements and reports attached or submitted before the Effective Date.

⑥The forms specified in Appended Table III (5) and Appended Table V (11) of the New Regulation apply to the statements and reports prescribed in Article 220 or Article 225, paragraph (1), item (iii) of the Income Tax Act that are attached or submitted pursuant to those provisions on or after May 1, 1993, and the provisions then in force continue to govern such statements and reports attached or submitted before that date.

⑦The forms prescribed in the preceding two paragraphs may, for the time being, be replaced with a statement or report specified in the corresponding provisions of the Regulation for Enforcement of the Income Tax Act before amendment on which entries have been made in accordance with Appended Table III (2), Appended Table III (5), Appended Table III (6), Appended Table V (11) and Appended Table V (12) of the New Regulation.