This Ministerial Order comes into effect as of January 1, 2013; provided, however, that the provisions set forth in the following items come into effect as of the dates prescribed respectively in those items:

①The provisions then in force continue to govern the documents prescribed in those provisions that an individual who has a domicile in Japan, as referred to in Article 7, paragraph (3) (Scope of Documents Certifying Status as a Person with a Disability, etc.) of the Regulation for Enforcement of the Income Tax Act prior to the amendment (hereinafter referred to as the "Former Regulation"), presented, before the date prescribed in item (iii) of the preceding Article, 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 Income Tax Act prior to the amendment by the provisions of Article 2 (Partial Amendment of the Income Tax Act) of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012; hereinafter referred to as the "Amending Act") (hereinafter referred to as the "Former Act"), of submitting the statement pursuant to 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 Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 100 of 2012; hereinafter referred to as the "Amending Order"), or of submitting the application for succession to tax-exempt savings pursuant to Article 47, paragraph (2) (Application for Succession to Tax-Exempt Savings) of the Order for Enforcement of the Income Tax Act prior to that amendment.

②With regard to the application of the provisions of Article 7, paragraph (2) (Scope of Documents Certifying Status as a Person with a Disability, etc.) of the Regulation for Enforcement of the Income Tax Act as amended (hereinafter referred to as the "New Regulation") to a mid- to long-term Resident prescribed in Article 15, paragraph (2) (Transitional Measures Accompanying Partial Amendment of the Immigration Control Act, etc.) of the Supplementary Provisions of the Immigration Control Act Amendment Act during the period until the day prescribed in the relevant item of that paragraph, according to the category of persons listed in the items of that paragraph, has elapsed, in Article 7, paragraph (2), item (vii) of the New Regulation, "residence card or" is deemed to be replaced with "residence card," and "special permanent Resident certificate" is deemed to be replaced with "special permanent Resident certificate or the alien registration certificate prescribed in Article 15, paragraph (1) (Transitional Measures Accompanying Partial Amendment of the Immigration Control Act, etc.) of the Supplementary Provisions of the Act Partially Amending the Immigration Control and Refugee Recognition Act and the Special Act on the Immigration Control of, inter alia, those who have lost Japanese Nationality pursuant to the Treaty of Peace with Japan, etc. (Act No. 79 of 2009)".

③The provisions of the preceding paragraph apply mutatis mutandis to the application of Article 7, paragraph (2) of the New Regulation to a special permanent Resident prescribed in Article 28, paragraph (2) (Transitional Measures Accompanying Partial Amendment of the Special Act, etc.) of the Supplementary Provisions of the Immigration Control Act Amendment Act during the period until the day prescribed in the relevant item of that paragraph, according to the category of persons listed in the items of that paragraph, has elapsed.

④In the case where an individual who has a domicile in Japan and who gives notice pursuant to Article 10, paragraph (5) (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 2 of the Amending Act (hereinafter referred to as the "New Act"), or makes the presentation pursuant to Article 43, paragraph (1) (Statement of Change Concerning Tax-Exempt Savings) or Article 47, paragraph (2) (Application for Succession to Tax-Exempt Savings) of the Order for Enforcement of the Income Tax Act as amended by the Amending Order (hereinafter referred to as the "New Order"), is a person who is not recorded in a certificate of residence on the day before the date prescribed in item (iii) of the preceding Article, then from the date prescribed in that item until the day on which six months have elapsed, a copy of that person's alien registration record, a certificate of recorded particulars of the alien registration record (meaning a document certifying the particulars registered in the alien registration record by the head of a local government; the same applies in Article 4, paragraph (4) (Transitional Measures Concerning the Scope, etc. of Documents to Be Presented to the Head of a business office of a Savings Institution, etc.) of the Supplementary Provisions), or a document issued or granted by a public agency or a similar document (limited, in each case, to one that bears that person's name, date of birth and domicile and was prepared within six months before the day on which that notice or presentation is made) is deemed to be a document prescribed in Article 7, paragraph (2), item (i) of the New Regulation.

①The provisions of Article 76-3 (Retention of Returns Concerning Withholding for Salary Income Earners) of the New Regulation apply to the returns, etc. prescribed in that Article that a payer of a salary or other wage prescribed in that Article accepts from a Resident prescribed in that Article on or after the date of enforcement of this Ministerial Order (hereinafter referred to as the "Effective Date").

②The provisions of Article 77, paragraph (3) (Matters to Be Stated in a Return Form for Receiving Retirement Income, etc.) of the New Regulation apply to the returns prescribed in that paragraph that a payer of severance pay or other such compensation prescribed in that paragraph accepts from a Resident prescribed in that paragraph on or after the Effective Date.

③The provisions of Article 77-3, paragraph (3) (Matters to Be Stated in the Return for Dependents, etc. by a Recipient of a public pension or retirement package, etc.) of the New Regulation apply to the returns prescribed in that paragraph that a payer of public pensions or retirement packages prescribed in that paragraph accepts from a Resident prescribed in that paragraph on or after the Effective Date.