Supplementary Provisions

This Ministerial Order comes into effect as of April 1, 2005; provided, however, that the provisions set forth in the following items come into effect as of the dates specified respectively in those items.

The provisions of Article 40-6 (Details of Requirements for Contracts Pertaining to Mutual Aid That Are Subject to Individual Annuity Insurance Policies, etc.) of the Regulation for Enforcement of the Income Tax Act as amended (hereinafter referred to as the "New Regulation") apply to the individual annuity insurance policy, etc. prescribed in Article 76, paragraph (4) of the Income Tax Act as amended by the provisions of Article 1 (Partial Amendment of the Income Tax Act) of the Act Partially Amending the Income Tax Act, etc. (Act No. 21 of 2005) (hereinafter referred to as the "New Act") that pertains to the contribution prescribed in paragraph (2) of that Article (Life Insurance Premium Deduction) that an individual is to pay 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 the individual annuity insurance policy, etc. pertaining to that contribution that an individual is to pay before the Effective Date.

The provisions of Article 47 (Matters to Be Stated in a Final Return Showing Income) and Article 48 (Matters to Be Stated in a Final Return Showing Losses) of the New Regulation (including the case where they apply mutatis mutandis pursuant to Article 67 (Filing, Payment and Refund) of the New Regulation) apply to the case where a Tax Return for income tax for 2005 or any subsequent year is submitted on or after the Effective Date, and the provisions then in force continue to govern the case where that Tax Return was submitted before the Effective Date.

①The forms specified in Appended Table III (4), Appended Table V (18) through Appended Table V (30) and Appended Table VI (1) of the New Regulation apply to the statements, reports and Withholding receipts prescribed in Article 220 (Procedures for Payment of Income Tax Pertaining to Withholding), Article 225, paragraph (1) (Payment Reports) or Article 226, paragraph (1) (Withholding Receipts) 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 receipts that were attached, submitted or delivered before the Effective Date.

②The form specified in Appended Table V (9) of the New Regulation applies to the report prescribed in Article 225, paragraph (1) of the New Act that is submitted pursuant to that paragraph on or after January 1, 2006, and the provisions then in force continue to govern that report submitted before that date.

③For the time being, the forms prescribed in the preceding two paragraphs may be replaced by the statements, reports or Withholding receipts 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 (4), Appended Table V (9), Appended Table V (18) through Appended Table V (30) and Appended Table VI (1) of the New Regulation.