Supplementary Provisions

①This Ministerial Order comes into effect as of the date of enforcement of the Act on Arrangement, etc. of Related Acts for Financial System Reform (December 1, 1998).

②The provisions of Article 6, paragraph (1) (Scope, etc. of Deposits and Savings, etc. for Which Special Provisions on Tax-Exempt Savings Application Forms Are Permitted) of the Regulation for Enforcement of the Income Tax Act after amendment (hereinafter referred to as the "New Regulation") apply to Securities prescribed in Article 10, paragraph (1) (Exemption from Taxation of Interest Income, etc. from Small Deposits of the Elderly, etc.) of the Income Tax Act that are purchased on or after the date of enforcement of this Ministerial Order (hereinafter referred to as the "Effective Date").

③In the case where the intermediation of entrustment for custody of public and corporate bonds, etc. prescribed in Article 51-2, paragraph (2) (Entrustment for Custody or Registration of Securities Relating to Public and Corporate Bonds, etc.) of the Order for Enforcement of the Income Tax Act as amended by the provisions of Article 25 (Partial Amendment of the Order for Enforcement of the Income Tax Act) of the Cabinet Order on Development, etc. of Related Cabinet Orders Accompanying Enforcement of the Act on Arrangement, etc. of Related Acts for Financial System Reform (Cabinet Order No. 369 of 1998), made by a business office of a Securities Investment Trust management company prescribed in that paragraph, is the intermediation of entrustment for custody relating to an entrustment for custody (limited to one made by the method listed in Article 51-2, paragraph (1), item (ii) of that Order) made immediately after the termination of the entrustment for custody of the Securities relating to those public and corporate bonds, etc. that had been made at that business office as provided in Article 51-2 of that Order (hereinafter in this paragraph referred to as the "immediately preceding entrustment for custody"), then for the application of the provisions of Article 16 (Entrustment for Custody or Registration, etc. of Securities Relating to Public and Corporate Bonds, etc.) of the New Regulation with respect to those public and corporate bonds, etc., the phrase "any other matters for reference" in Article 16, paragraph (1), item (vii) of the New Regulation is deemed to be replaced with "a statement that the intermediation of entrustment for custody falls under the intermediation of entrustment for custody under paragraph (3) of the Supplementary Provisions of the Ministerial Order Partially Amending the Regulation for Enforcement of the Income Tax Act (Ministry of Finance Order No. 157 of 1998), the date on which the immediately preceding entrustment for custody prescribed in that paragraph was received, the date of termination of the immediately preceding entrustment for custody prescribed in that paragraph, and any other matters for reference".

④The provisions of Article 81-4, item (ix) (Scope, etc. of Contracts Agreeing to Repeatedly Make Deposits, etc. of Deposits and Savings, etc.) of the New Regulation apply to interest and similar income prescribed in Article 224, paragraph (1) (Notice by Persons Receiving Interest and Similar Income) of the Income Tax Act for which payment is fixed on or after the Effective Date.

⑤The forms specified in Appended Table III (1), Appended Table III (2), Appended Table III (4), Appended Table V (3), Appended Table V (4), Appended Table V (7), Appended Table V (9), Appended Table V (10), Appended Table V (29) and Appended Table VIII (2) of the New Regulation apply to the statements, reports and written notices prescribed in Article 220 (Procedures for Payment of Withheld Income Taxes), Article 225 (Payment Reports and Notice of Payment) or Article 228 (Report on Dividend Income Received by the Person of Record) 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, reports and written notices attached or submitted before the Effective Date.

⑥The forms prescribed in the preceding paragraph may, for the time being, be replaced with a statement, report or written notice 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 (1), Appended Table III (2), Appended Table III (4), Appended Table V (3), Appended Table V (4), Appended Table V (7), Appended Table V (9), Appended Table V (10), Appended Table V (29) and Appended Table VIII (2) of the New Regulation.