Supplementary Provisions

This Ministerial Order comes into effect as of April 1, 2009; provided, however, that the provisions amending the table of contents, the provisions amending the title of Part II, Chapter I, Section 3, Subsection 1, the provisions amending Article 22, the provisions amending Article 60, the provisions amending Article 90-5 (excluding the portion amending "Article 81-32, paragraph (1)" to "Article 81-36, paragraph (1)"), the provisions amending the table of Appended Table V (28) (excluding the portions amending "Heisei __ Payment Report on Consideration for Transfer of Shares, etc." to "Heisei __ Payment Report on Consideration, etc. for Transfer of Shares, etc.", "person receiving payment" to "person receiving payment or delivery", "issue" to "issue or name", "amount paid" to "amount paid or amount delivered", and "date of finalization of payment" to "date of finalization of payment or delivery"), the provisions adding the following to Note 2 of that table, and the provisions amending Appended Table V (31), and the provisions of Articles 4 and 5 and Article 7, paragraph (3) of the Supplementary Provisions, come into effect as of January 1, 2010.

The provisions of Article 4, item (xxxvi) (Scope of Persons with Disabilities, etc.) of the Regulation for Enforcement of the Income Tax Act as amended (hereinafter referred to as the "New Regulation") apply to Deposits and Savings, jointly managed trusts, Specified Bond-Based Investment Trusts Under Public Offering or Securities prescribed in Article 10, paragraph (1) (Exemption from Taxation of Interest Income, etc. on Small Deposits of Persons with Disabilities, etc.) 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. 13 of 2009; hereinafter referred to as the "Amending Act") (hereinafter referred to as the "New Act") for which the deposit, etc. prescribed in that paragraph is made 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 Deposits and Savings, jointly managed trusts, Specified Bond-Based Investment Trusts Under Public Offering or Securities prescribed in Article 10, paragraph (1) (Exemption from Taxation of Interest Income, etc. on Small Deposits of Persons with Disabilities, etc.) of the Income Tax Act prior to the amendment by the provisions of Article 1 of the Amending Act (hereinafter referred to as the "Former Act") for which the deposit, etc. prescribed in that paragraph was made before the Effective Date.

The provisions of Article 7, paragraph (1), item (xliii) (Scope of Documents Certifying Status as a Person with a Disability, etc.) of the New Regulation apply to the documents prescribed in those provisions that are presented, on or after the Effective Date, at the time of giving notice pursuant to Article 10, paragraph (5) (Exemption from Taxation of Interest Income, etc. on Small Deposits of Persons with Disabilities, etc.) of the New Act, of submitting the statement under Article 43, paragraph (1) (Statement of Change Concerning 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. 104 of 2009; hereinafter referred to as the "Amending Order") (hereinafter referred to as the "New Order") pursuant to that paragraph, or of submitting the application for succession to tax-exempt savings under Article 47, paragraph (2) (Application for Succession to Tax-Exempt Savings) of the New Order pursuant to that paragraph, and the provisions then in force continue to govern the documents prescribed in those provisions that were presented, before the Effective Date, at the time of giving notice pursuant to Article 10, paragraph (5) (Exemption from Taxation of Interest Income, etc. on Small Deposits of Persons with Disabilities, etc.) of the Former Act, of submitting the statement under Article 43, paragraph (1) (Statement of Change Concerning Tax-Exempt Savings) of the Order for Enforcement of the Income Tax Act prior to the amendment by the Amending Order (hereinafter referred to as the "Former Order") pursuant to that paragraph, or of submitting the application for succession to tax-exempt savings under Article 47, paragraph (2) (Application for Succession to Tax-Exempt Savings) of the Former Order pursuant to that paragraph.

The provisions of Article 22 (Matters to Be Stated in a Written Application for Approval of a Special Method of Valuation) of the New Regulation apply to a written application under Article 99-2, paragraph (2) (Special Method of Valuation of Inventory) of the New Order that an individual submits on or after January 1, 2010, and the provisions then in force continue to govern a written application under Article 99-2, paragraph (2) (Special Method of Valuation of Inventory) of the Former Order that an individual submitted before that date.

①The matters specified by Ministry of Finance Order as prescribed in Article 4, paragraph (5) (Transitional Measures Concerning Methods of Valuation of Inventory, etc.) of the Supplementary Provisions of the Amending Order are the type of business and classification of assets (meaning the type of business and classification of assets prescribed in paragraph (1) of that Article) pertaining to the Inventory for which application of paragraph (4) of that Article is sought, and any other matters for reference.

②In the case where a person to whom the former valuation method applies as prescribed in Article 4, paragraph (1) of the Supplementary Provisions of the Amending Order prepares an inventory list for Inventory held as of December 31, 2010 (or, if the person dies or becomes Absent From Japan in the middle of the year, at the time of the death or Absence From Japan), with respect to the application of the provisions of Article 60, paragraph (3) (Closing of Accounts) of the New Regulation to that inventory list, "Article 99 (Methods of Valuation of Inventory)" in that paragraph is deemed to be replaced with "Article 99 (Methods of Valuation of Inventory) or Article 99 (Methods of Valuation of Inventory) of the Order for Enforcement of the Income Tax Act prior to the amendment by the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 104 of 2009), which remains in force pursuant to the provisions of Article 4, paragraph (1) (Transitional Measures Concerning Methods of Valuation of Inventory, etc.) of the Supplementary Provisions of that Cabinet Order".

The provisions of Article 96, paragraph (3) (Trust Accounting Statement) of the New Regulation apply to the statement prescribed in Article 227 (Trust Accounting Statement) of the New Act that is submitted pursuant to that Article on or after the Effective Date.

①The forms prescribed in Appended Table III (1), Appended Table III (2) and Appended Table III (4) of the New Regulation apply to the statements prescribed in Article 220 (Procedures for Payment of Income Tax Pertaining to Withholding) of the New Act that are attached pursuant to that Article on or after the Effective Date, and the provisions then in force continue to govern the statements prescribed in Article 220 (Procedures for Payment of Income Tax Pertaining to Withholding) of the Former Act that were attached pursuant to that Article before the Effective Date.

②The form prescribed in Appended Table V (17) of the New Regulation applies to the report prescribed in Article 225, paragraph (1) (Payment Reports) of the New Act that is submitted pursuant to that paragraph on or after the Effective Date, and the provisions then in force continue to govern the report prescribed in Article 225, paragraph (1) (Payment Reports) of the Former Act that was submitted pursuant to that paragraph before the Effective Date.

③The form prescribed in Appended Table V (28) of the New Regulation as amended by the provisions amending Appended Table V (28) (limited to the provisions amending that table prescribed in the proviso to Article 1 (Effective Date) of the Supplementary Provisions) applies to the reports prescribed in Article 225, paragraph (1) of the New Act that are submitted pursuant to that paragraph on or after January 1, 2010, and the provisions then in force continue to govern the reports prescribed in Article 225, paragraph (1) of the Former Act that were submitted pursuant to that paragraph before that date.

④The form prescribed in Appended Table VI (1) of the New Regulation applies to the Withholding receipts prescribed in Article 226, paragraph (1) (Withholding Receipts) of the New Act that are submitted pursuant to that paragraph, or delivered pursuant to that paragraph or the proviso to paragraph (4) of that Article, on or after the Effective Date, and the provisions then in force continue to govern the Withholding receipts prescribed in Article 226, paragraph (1) (Withholding Receipts) of the Former Act that were submitted pursuant to that paragraph, or delivered pursuant to that paragraph or the proviso to paragraph (4) of that Article, before the Effective Date.

⑤The form prescribed in Appended Table VII (2) of the New Regulation applies to the statement prescribed in Article 227-2 (Statement of Partner Income from a Limited Liability Business Partnership, etc.) of the New Act that is submitted pursuant to that Article on or after the Effective Date, and the provisions then in force continue to govern the statement prescribed in Article 227-2 (Statement of Partner Income from a Limited Liability Business Partnership, etc.) of the Former Act that was submitted pursuant to that Article before the Effective Date.

⑥The forms prescribed in the preceding paragraphs may, for the time being, be replaced with the statements, reports or Withholding receipts prescribed in the corresponding provisions of the Regulation for Enforcement of the Income Tax Act prior to the amendment, with entries made in accordance with Appended Table III (1), Appended Table III (2), Appended Table III (4), Appended Table V (17), Appended Table V (28), Appended Table VI (1) and Appended Table VII (2) of the New Regulation.

⑦With regard to the application of the provisions of Article 90-2 (Payment Report on Consideration, etc. for Transfer of Shares, etc.) of the New Regulation and the form prescribed in Appended Table V (28) of the New Regulation during the period from the Effective Date to December 31, 2009, in paragraph (1), item (ii) of that Article, "Article 346, paragraph (1), item (i) of the Order" is deemed to be replaced with "Article 346, paragraph (1), item (i) of the Order as replaced pursuant to the provisions of Article 10 (Transitional Measures Concerning Notice, etc. by Persons Receiving Redemption Money or a Similar Asset, etc. of Stock-Type Securities Investment Trusts, etc.) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 104 of 2009)", and "stock-type Securities Investment Trust, etc." is deemed to be replaced with "publicly offered stock-type Securities Investment Trust"; and in Note 2 (4) of the Remarks to the table of Appended Table V (28) of the New Regulation, "stock-type Securities Investment Trust, etc." is deemed to be replaced with "publicly offered stock-type Securities Investment Trust", "Article 346, paragraph (1), item (i) of the Order" is deemed to be replaced with "Article 346, paragraph (1), item (i) of the Order as replaced pursuant to the provisions of Article 10 of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 104 of 2009)", and "or partial cancellation, or a trust split pertaining to a Specified Trust That Issues Beneficiary Certificates" is deemed to be replaced with "or partial cancellation".