Supplementary Provisions

This Ministerial Order comes into effect as of January 1, 1998; provided, however, that the provisions listed in the following items come into effect as of the dates specified respectively in those items.

The provisions of Article 3-6, paragraph (1), item (ii) (Scope of Documents Certifying Status as Elderly Person, etc.) of the Regulation for Enforcement of the Income Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "New Regulation") apply to postal savings prescribed in Article 9-2, paragraph (1) (Exemption from Taxation of Interest Income from Postal Savings of the Elderly, etc.) of the Income Tax Act (Act No. 33 of 1965) (hereinafter referred to as "postal savings") that are deposited on or after the date of enforcement of this Ministerial Order (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern postal savings deposited before the Effective Date. In this case, for the application of the provisions of Article 3-6, paragraph (1), item (ii) of the New Regulation to postal savings deposited during the period from the Effective Date to December 31, 2000, the phrase "or the member's certificate of a Local Public Servants Mutual Aid Association, the participant's certificate of the Private School Personnel Mutual Aid System" in that item is deemed to be replaced with ", the member's certificate of a Local Public Servants Mutual Aid Association or a Private School Personnel Mutual Aid Association, the participant's certificate of the Private School Personnel Mutual Aid System".

The provisions of Article 81-6, paragraph (1), item (i), (b) (Scope of Documents to Be Presented to the Head of a business office of a Savings Institution, etc.) of the New Regulation apply to the documents prescribed in Article 224, paragraph (1) (Notice by Persons Receiving Interest, Dividends, and Redemption Money or a Similar Asset) of the Income Tax Act that are presented upon giving notice pursuant to the provisions of that paragraph on or after the Effective Date (hereinafter referred to as "documents"), and the provisions then in force continue to govern documents presented upon giving notice pursuant to the provisions of Article 224, paragraph (1) of the Income Tax Act before the Effective Date. In this case, for the application of the provisions of Article 81-6, paragraph (1), item (i), (b) of the New Regulation to documents presented upon giving notice pursuant to the provisions of Article 224, paragraph (1) of the Income Tax Act during the period from the Effective Date to December 31, 2000, the phrase "or the member's certificate of a Local Public Servants Mutual Aid Association or the participant's certificate of the Private School Personnel Mutual Aid System" in that (b) is deemed to be replaced with ", the member's certificate of a Local Public Servants Mutual Aid Association or a Private School Personnel Mutual Aid Association, or the participant's certificate of the Private School Personnel Mutual Aid System".

①The forms specified in Appended Table I (1) through Appended Table II (6) of the New Regulation and Appended Table II (1) through Appended Table II (6) of the Regulation for Enforcement of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 2 (hereinafter referred to as the "New Special Taxation Measures Regulation") apply to the application forms, written notifications or statements prescribed in Article 3-13 (Forms of Applications for Tax-Exempt Postal Savings, etc.) and Article 15 (Forms of Statements of Tax-Exempt Savings, etc.) of the New Regulation and Article 2-5, paragraph (2) (Exemption from Taxation of Interest on Small-Amount Public Bonds of the Elderly, etc.) of the New Special Taxation Measures Regulation that are submitted on or after February 2, 1998, and the provisions then in force continue to govern such application forms, written notifications or statements submitted before the Effective Date.

②The forms prescribed in the preceding paragraph may, for the time being, be replaced with an application form, written notification or statement specified in the corresponding provisions of the Regulation for Enforcement of the Income Tax Act before amendment by the provisions of Article 1 and the Regulation for Enforcement of the Act on Special Measures Concerning Taxation before amendment by the provisions of Article 2 on which entries have been made in accordance with Appended Table I (1) through Appended Table II (6) of the New Regulation and Appended Table II (1) through Appended Table II (6) of the New Special Taxation Measures Regulation.