Supplementary Provisions

This Ministerial Order comes into effect as of April 1, 1999.

The provisions of Article 81-6, paragraph (2) (Scope of Documents to Be Presented to the Head of a business office of a Savings Institution, etc.) of the Regulation for Enforcement of the Income Tax Act after amendment (hereinafter referred to as the "New Regulation") (including where applied mutatis mutandis pursuant to Article 81-16, paragraph (1) (Scope of Documents to Be Presented to the Payer of Consideration for Transfer of Shares, etc.) of the New Regulation; the same applies hereinafter in this Article) apply to the documents prescribed in the following provisions that are presented upon giving notice pursuant to Article 224, paragraph (1) (Notice by Persons Receiving Interest, Dividends, and Redemption Money or a Similar Asset) or Article 224-3, paragraph (1) (Notice by Persons Receiving Consideration for Transfer of Shares, etc.) of the Income Tax Act, or upon submitting a paper-based notice pursuant to Article 224, paragraph (2) or Article 224-2 (Notice of the Transfer of Negotiable Deposits) of that Act, 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 such documents presented upon such notice or upon the submission of such paper-based notice before the Effective Date.

①The form specified in Appended Table II (4) of the New Regulation applies to the statements under Article 43, paragraph (3) (Statement of Change Relating to Tax-Exempt Savings) 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. 118 of 1999) that are submitted on or after the Effective Date, and the provisions then in force continue to govern the statements under Article 43, paragraph (3) of the Order for Enforcement of the Income Tax Act before amendment by that Cabinet Order that were submitted before the Effective Date.

②The forms specified in Appended Table III (4), Appended Table IV (1), Appended Table IV (4), Appended Table V (1), Appended Table VI (1) and Appended Table VI (3) of the New Regulation apply to the statements, paper-based notices, reports and Withholding receipts prescribed in Article 220 (Procedures for Payment of Withheld Income Taxes), Article 224, paragraph (2) (Notice by Persons Receiving Interest), Article 224-2 (Notice of the Transfer of Negotiable Deposits), Article 225, paragraph (1) (Payment Reports) or Article 226, paragraph (1) or (3) (Withholding Receipts) of the Income Tax Act that are attached, submitted or delivered pursuant to those provisions on or after the Effective Date, and the provisions then in force continue to govern such statements, paper-based notices, reports and Withholding receipts attached, submitted or delivered before the Effective Date.

③The forms prescribed in the preceding two paragraphs may, for the time being, be replaced with a return, statement, paper-based notice, report or Withholding receipt 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 II (4), Appended Table III (4), Appended Table IV (1), Appended Table IV (4), Appended Table V (1), Appended Table VI (1) and Appended Table VI (3) of the New Regulation.