Supplementary Provisions

This Ministerial Order comes into effect as of April 1, 2003; provided, however, that the provisions amending the table of contents (excluding the part that amends "public interest trust" to "public interest trust, etc."), the provisions amending Article 5, the provisions adding one subsection following Part II, Chapter I, Section 3, Subsection 1, the provisions amending Article 40, item (ii), the provisions amending Article 53, paragraph (1), item (i), the provisions amending Article 81-5, the provisions amending Article 81-9, the provisions amending Article 81-19, the provisions amending Article 81-23, the provisions amending Article 92, paragraph (2), the provisions amending Appended Table III (1) (excluding the provisions that amend "5" to "6" and "4" to "5" in the Remarks to that table and add the following after Note 3 of the Remarks to that table), the provisions amending Appended Table III (2) (limited to the part that amends "Article 8-4, paragraph (1)" to "Article 8-5, paragraph (1), item (v)" in the Remarks to that table), the provisions amending Appended Table III (4) (limited to the part that amends "privately placed Investment Trust, etc." to "publicly offered Investment Trust, etc." and the part that amends "publicly offered Investment Trust, etc." to "privately placed public and corporate bond or similar interest management Investment Trust, etc." in that table and the Remarks to that table), the provisions amending Appended Table V (27), the provisions amending Appended Table VIII (2), and the provisions of Article 3, Article 4, paragraphs (2) and (4) and Article 5 of the Supplementary Provisions, come into effect as of January 1, 2004.

In the case where the provisions of Article 2, paragraph (2) of the Supplementary Provisions (Transitional Measures Concerning Exemption from Taxation for Public Corporations, etc. and Public Interest Trusts, etc.) of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003; hereinafter referred to as the "Amending Act") apply, with regard to the application of the provisions of Article 16-2 (Matters to Be Entered in a Statement of Exemption from Taxation for Public Corporations, etc. and Public Interest Trusts, etc.) of the Regulation for Enforcement of the Income Tax Act as amended (hereinafter referred to as the "New Regulation"), in item (ii) of that Article, "or each item of Article 50-2 of the Order" is deemed to be replaced with ", each item of Article 50-2, paragraph (1) of the Order for Enforcement of the Income Tax Act prior to amendment by the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 130 of 2003)", and "beneficiary certificate" is deemed to be replaced with "beneficiary certificate or the investment unit prescribed in paragraph (2) of that Article".

The provisions of Article 92, paragraph (2) (Written Notice of Distribution of Proceeds, etc. of Open-Ended Securities Investment Trusts) of the New Regulation apply to the written notice prescribed in Article 225, paragraph (2) (Notice of Payment) of the Income Tax Act as amended by the provisions of Article 1 (Partial Amendment of the Income Tax Act) of the Amending Act (hereinafter referred to as the "New Act") that is delivered with respect to a distribution of proceeds pertaining to a beneficiary certificate of a Securities Investment Trust purchased on or after January 1, 2004, and the provisions then in force continue to govern that written notice delivered with respect to a distribution of proceeds pertaining to a beneficiary certificate of a Securities Investment Trust purchased before that date.

①The forms specified in Appended Table III (1), Appended Table III (2) and Appended Table III (4) of the New Regulation as amended by the provisions amending Appended Table III (1) (limited to the provisions that amend "5" to "6" and "4" to "5" in the Remarks to that table and add the following after Note 3 of the Remarks to that table), the provisions amending Appended Table III (2) (excluding the part that amends "Article 8-4, paragraph (1)" to "Article 8-5, paragraph (1), item (v)" in the Remarks to that table) and the provisions amending Appended Table III (4) (excluding the part that amends "privately placed Investment Trust, etc." to "publicly offered Investment Trust, etc." and the part that amends "publicly offered Investment Trust, etc." to "privately placed public and corporate bond or similar interest management Investment Trust, etc." in that table and the Remarks to that table) apply to the statement prescribed in Article 220 (Procedures for Payment of Income Tax Pertaining to Withholding) of the New Act that is attached pursuant to that Article 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 that statement attached before the Effective Date.

②The forms specified in Appended Table III (1), Appended Table III (2) and Appended Table III (4) of the New Regulation as amended by the provisions amending Appended Table III (1) (excluding the provisions that amend "5" to "6" and "4" to "5" in the Remarks to that table and add the following after Note 3 of the Remarks to that table), the provisions amending Appended Table III (2) (limited to the part that amends "Article 8-4, paragraph (1)" to "Article 8-5, paragraph (1), item (v)" in the Remarks to that table) and the provisions amending Appended Table III (4) (limited to the part that amends "privately placed Investment Trust, etc." to "publicly offered Investment Trust, etc." and the part that amends "publicly offered Investment Trust, etc." to "privately placed public and corporate bond or similar interest management Investment Trust, etc." in that table and the Remarks to that table) apply to the statement prescribed in Article 220 of the New Act that is attached pursuant to that Article on or after January 1, 2004, and the provisions then in force continue to govern that statement attached before that date.

③The forms specified in Appended Table III (5), Appended Table V (4), Appended Table V (8) and Appended Table VI (1) of the New Regulation apply to the statements, reports and Withholding slips prescribed in Article 220, Article 225, paragraph (1) (Payment Reports) and Article 226, paragraph (1) (Withholding Slips) of the New 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 those statements, reports and Withholding slips that were attached, submitted or delivered before the Effective Date.

④The forms specified in Appended Table V (27) and Appended Table VIII (2) of the New Regulation apply to the statements and reports prescribed in Article 220, Article 225, paragraph (1) and Article 228 (Reports on Dividend Income, etc. Received by the Person of Record) of the New Act that are attached or submitted pursuant to those provisions on or after January 1, 2004, and the provisions then in force continue to govern those statements and reports that were attached or submitted before the Effective Date.

⑤For the time being, the forms prescribed in the preceding paragraphs may be replaced by the statements, reports or Withholding slips specified in the corresponding provisions of the Regulation for Enforcement of the Income Tax Act prior to the amendment, with entries made in them in accordance with Appended Table III (1), Appended Table III (2), Appended Table III (4), Appended Table III (5), Appended Table V (4), Appended Table V (8), Appended Table V (27), Appended Table VI (1) and Appended Table VIII (2) of the New Regulation.