Supplementary Provisions

This Ministerial Order comes into effect as of April 1, 2010; provided, however, that the provisions set forth in the following items come into effect as of the respective dates specified in those items.

The matters specified by Ministry of Finance Order as prescribed in Article 7, item (iii) (Contracts Subject to Transitional Measures Concerning Payment Reports) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 50 of 2010) are contracts pertaining to mutual aid entered into by the National Federation of Workers' Mutual Aid Consumer Cooperatives, which conducts the business set forth in Article 10, paragraph (1), item (iv) (Business to Provide Mutual Aid for the Livelihood of Members) of the Consumer Cooperatives Act (Act No. 200 of 1948).

①The form prescribed in Appended Table III (4) of the Regulation for Enforcement of the Income Tax Act as amended by the provisions amending Appended Table III (4) (limited to the provisions amending that table prescribed in Article 1, item (iii)-2 (Effective Date) of the Supplementary Provisions) (hereinafter referred to as the "New Regulation") applies to the statement prescribed in Article 220 (Procedures for Payment of Withheld Income Taxes) 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. 6 of 2010; hereinafter referred to as the "Amending Act") (the Income Tax Act as so amended is hereinafter referred to as the "New Act") that is attached pursuant to the provisions of that Article on or after January 1, 2014, and the provisions then in force continue to govern the statement prescribed in that Article that was attached before that day pursuant to the provisions of Article 220 (Procedures for Payment of Withheld Income Taxes) of the Income Tax Act before the amendment by the provisions of Article 1 of the Amending Act (hereinafter referred to as the "Former Act").

②The form prescribed in Appended Table IV (1) of the New Regulation applies to the paper-based notice prescribed in Article 224, paragraph (2) (Notice of Persons Receiving Interest, Dividends, Redemption Money, etc.) of the New Act that is submitted pursuant to the provisions of that paragraph on or after the day this Ministerial Order comes into effect (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern the paper-based notice prescribed in that paragraph that was submitted before the Effective Date pursuant to the provisions of Article 224, paragraph (2) (Notice of Persons Receiving Interest, Dividends, Redemption Money, etc.) of the Former Act.

③The forms prescribed in Appended Table V (1) and Appended Table V (15) of the New Regulation apply to the reports prescribed in Article 225, paragraph (1) (Payment Reports) of the New Act that are submitted pursuant to the provisions of that paragraph on or after the Effective Date, and the provisions then in force continue to govern the reports prescribed in that paragraph that were submitted before the Effective Date pursuant to the provisions of Article 225, paragraph (1) (Payment Reports) of the Former Act.

④The form prescribed in Appended Table V (31) of the New Regulation as amended by the provisions amending Appended Table V (31) (limited to the provisions amending that table prescribed in Article 1, item (ii) of the Supplementary Provisions), applies to the reports prescribed in Article 225, paragraph (1) of the New Act that are submitted pursuant to the provisions of that paragraph on or after January 1, 2011, and the provisions then in force continue to govern the reports prescribed in that paragraph that were submitted before that day pursuant to the provisions of Article 225, paragraph (1) of the Former Act.

⑤The form prescribed in Appended Table V (31) of the New Regulation as amended by the provisions amending Appended Table V (31) (limited to the provisions amending that table prescribed in Article 1, item (iv) of the Supplementary Provisions), applies to the reports prescribed in Article 225, paragraph (1) of the New Act that are submitted pursuant to the provisions of that paragraph on or after the date specified in that item, and the provisions then in force continue to govern the reports prescribed in that paragraph that were submitted before that date pursuant to the provisions of Article 225, paragraph (1) of the Former Act.

⑥The form prescribed in Appended Table VI (1) of the New Regulation as amended by the provisions amending Appended Table VI (1) (limited to the provisions amending that table prescribed in Article 1, item (ii) of the Supplementary Provisions), applies to the Withholding receipt prescribed in Article 226, paragraph (1) (Withholding Receipts) of the New Act that is submitted pursuant to that paragraph, or delivered pursuant to that paragraph or the proviso to paragraph (4) of that Article, with respect to the salary or other wage prescribed in Article 226, paragraph (1) of the New Act for which payment was finalized in each year from 2011 on, and the provisions then in force continue to govern the Withholding receipt prescribed in Article 226, paragraph (1) (Withholding Receipts) of the Former Act that is submitted pursuant to that paragraph, or delivered pursuant to that paragraph or the proviso to paragraph (4) of that Article, with respect to the salary or other wage prescribed in that paragraph for which payment was finalized in each year in 2010 or earlier.

⑦The form prescribed in Appended Table VI (1) of the New Regulation as amended by the provisions amending Appended Table VI (1) (limited to the provisions amending that table prescribed in Article 1, item (iii) of the Supplementary Provisions), applies to the Withholding receipt prescribed in Article 226, paragraph (1) of the New Act that is submitted pursuant to that paragraph, or delivered pursuant to that paragraph or the proviso to paragraph (4) of that Article, with respect to the salary or other wage prescribed in Article 226, paragraph (1) of the New Act for which payment was finalized in each year from 2012 on, and the provisions then in force continue to govern the Withholding receipt prescribed in Article 226, paragraph (1) of the Former Act that is submitted pursuant to that paragraph, or delivered pursuant to that paragraph or the proviso to paragraph (4) of that Article, with respect to the salary or other wage prescribed in that paragraph for which payment was finalized in each year in 2011 or earlier.

⑧The form prescribed in Appended Table VI (3) of the New Regulation applies to the Withholding receipt prescribed in Article 226, paragraph (3) of the New Act that is submitted pursuant to that paragraph, or delivered pursuant to that paragraph or the proviso to paragraph (4) of that Article, with respect to the public pension or retirement package prescribed in Article 226, paragraph (3) of the New Act for which payment was finalized in each year from 2011 on, and the provisions then in force continue to govern the Withholding receipt prescribed in Article 226, paragraph (3) of the Former Act that is submitted pursuant to that paragraph, or delivered pursuant to that paragraph or the proviso to paragraph (4) of that Article, with respect to the public pension or retirement package prescribed in that paragraph for which payment was finalized in each year in 2010 or earlier.

⑨The forms prescribed in the preceding paragraphs may, for the time being, be replaced with the statement, paper-based notice, report or Withholding receipt prescribed in the corresponding provision of the Regulation for Enforcement of the Income Tax Act before the amendment, with entries made in accordance with Appended Table III (4), Appended Table IV (1), Appended Table V (1), Appended Table V (15), Appended Table V (31), Appended Table VI (1) and Appended Table VI (3) of the New Regulation.