This Ministerial Order comes into effect as of the date of enforcement of the provisions listed in Article 1, item (iv) of the Supplementary Provisions of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013).

The provisions of Article 6, paragraph (2) (Scope, etc. of Deposits and Savings, etc. for Which Special Provisions on the Application Form for Tax-Exempt Savings Are Recognized) of the Regulation for Enforcement of the Income Tax Act as amended (hereinafter referred to as the "New Regulation") apply to the written notification under Article 35, paragraph (4) (Special Provisions on the Application Form for Tax-Exempt Savings Concerning Ordinary Deposit Contracts, etc.) of the Order for Enforcement of the Income Tax Act as amended by the provisions of Article 15 (Partial Amendment of the Order for Enforcement of the Income Tax Act) of the Cabinet Order on Arrangement of Cabinet Orders Related to the Ministry of Finance Incidental to the Enforcement of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures and the Act on Arrangement of Relevant Acts Incidental to Enforcement of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (hereinafter referred to as the "Number Use Arrangement Order") (hereinafter referred to as the "New Order") that is submitted 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 written notification under Article 35, paragraph (4) (Special Provisions on the Application Form for Tax-Exempt Savings Concerning Ordinary Deposit Contracts, etc.) of the Order for Enforcement of the Income Tax Act prior to the amendment by the provisions of Article 15 of the Number Use Arrangement Order (hereinafter referred to as the "Former Order") that was submitted before the Effective Date.

①With 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 during the period until the earlier of the time when a Basic Resident Register card, being a card issued pursuant to Article 30-44, paragraph (3) (Issuance of Basic Resident Register Cards) of the Residential Basic Book Act (Act No. 81 of 1967; hereinafter referred to as the "Former Residential Basic Book Act" in this paragraph and Article 47 (Transitional Measures Concerning the Scope of Documents to Be Presented to the Head of a business office of a Savings Institution, etc.) of the Supplementary Provisions) prior to the amendment by the provisions of Article 19 (Partial Amendment of the Residential Basic Book Act) of the Act on Arrangement of Relevant Acts Incidental to Enforcement of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 28 of 2013; hereinafter referred to as the "Number Use Arrangement Act"), which is a Basic Resident Register card prescribed in paragraph (1) of that Article and which the provisions then in force continue to govern pursuant to Article 20, paragraph (1) (Transitional Measures Accompanying Partial Amendment of the Residential Basic Book Act) of the Number Use Arrangement Act (hereinafter referred to as the "Basic Resident Register card" in this paragraph and Article 47 of the Supplementary Provisions), ceases to be effective pursuant to Article 30-44, paragraph (9) of the Former Residential Basic Book Act and the time when the person who was issued that Basic Resident Register card is issued an Individual Number Card prescribed in Article 2, paragraph (7) (Definitions) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures pursuant to Article 17, paragraph (1) (Issuance, etc. of Individual Number Cards) of that Act, "documents listed (" in Article 7, paragraph (2) of the Regulation for Enforcement of the Income Tax Act is deemed to be replaced with "documents listed or a Basic Resident Register card prescribed in Article 3, paragraph (1) (Transitional Measures Concerning the Scope, etc. of Documents Certifying Status as a Person with a Disability, etc.) of the Supplementary Provisions of the Ministerial Order Partially Amending the Regulation for Enforcement of the Income Tax Act (Ministry of Finance Order No. 53 of 2014) that is valid on the date of notice, etc. (".

②The provisions of Article 7, paragraph (6) of the New Regulation apply to the written notification submitted pursuant to that paragraph on or after the Effective Date, and the provisions then in force continue to govern the written notification submitted before the Effective Date pursuant to Article 7, paragraph (5) (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").

The provisions of Article 8-3 (Matters to Be Stated in Documents to Be Submitted When a Transfer of Business, etc. Occurs at a Financial Institution, etc.) of the New Regulation apply to the documents under Article 44, paragraph (1) (Statement When a Transfer of Business, etc. Occurs at a Financial Institution, etc.) of the New Order that are submitted on or after the Effective Date, and the provisions then in force continue to govern the documents under Article 44, paragraph (1) (Statement When a Transfer of Business, etc. Occurs at a Financial Institution, etc.) of the Former Order that were submitted before the Effective Date.

①The provisions of Article 9, paragraph (1) (Matters to Be Stated in Statements of Discontinuance of Tax-Exempt Savings, etc.) of the New Regulation apply to the statement of discontinuance of tax-exempt savings prescribed in Article 45, paragraph (1) (Statement of Discontinuance of Tax-Exempt Savings) of the New Order that is submitted on or after the Effective Date, and the provisions then in force continue to govern the statement of discontinuance of tax-exempt savings prescribed in Article 45, paragraph (1) (Statement of Discontinuance of Tax-Exempt Savings) of the Former Order that was submitted before the Effective Date.

②The provisions of Article 9, paragraph (2) of the New Regulation apply to the documents under Article 45, paragraph (5) of the New Order that are submitted on or after the Effective Date, and the provisions then in force continue to govern the documents under Article 45, paragraph (5) of the Former Order that were submitted before the Effective Date.

①The provisions of Article 10, paragraph (2) (Matters to Be Stated in a Notification of the Death of a Tax-Exempt Saver, etc.) of the New Regulation apply to documents submitted on or after the Effective Date pursuant to the provisions of Article 46, paragraph (2) (Notification of the Death of a Tax-Exempt Saver, etc.) of the New Order, and the provisions then in force continue to govern documents submitted before the Effective Date pursuant to the provisions of Article 46, paragraph (2) (Notification of the Death of a Tax-Exempt Saver, etc.) of the Former Order.

②In the case where the head of a business office, etc. of a financial institution under Article 46, paragraph (2) of the New Order submits documents pursuant to the provisions of that paragraph, if, by the day on which those documents are submitted, no application form for tax-exempt savings prescribed in Article 10, paragraph (1) (Nontaxability of Interest Income from Small Amounts of Deposits Held by Persons with Disabilities and Other Eligible Persons) of the Income Tax Act as amended by the provisions of Article 14 (Partial Amendment of the Income Tax Act) of the Number Use Arrangement Act (hereinafter referred to as the "New Act"), or other document stating the individual number (meaning the individual number prescribed in Article 2, paragraph (5) (Definitions) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures; the same applies hereinafter) of the decedent, etc. has been submitted by the decedent, etc. prescribed in Article 10, paragraph (2), item (i) of the New Regulation, the provisions of that item, in so far as they pertain to the individual number of that decedent, etc., do not apply to the head of that business office, etc. of the financial institution.

The provisions of Article 11 (Matters to Be Stated in an Application for Succession to Tax-Exempt Savings) of the New Regulation apply to an application for succession to tax-exempt savings prescribed in Article 47, paragraph (1) (Application for Succession to Tax-Exempt Savings) of the New Order that is submitted on or after the Effective Date, and the provisions then in force continue to govern an application for succession to tax-exempt savings prescribed in Article 47, paragraph (1) (Application for Succession to Tax-Exempt Savings) of the Former Order that was submitted before the Effective Date.

The provisions of Article 15-2 (Notification of Business Offices, etc. of Financial Institutions) of the New Regulation apply to a written notification submitted on or after the Effective Date pursuant to the provisions of paragraph (1) or (2) of that Article, and the provisions then in force continue to govern a written notification submitted before the Effective Date pursuant to the provisions of Article 15-2, paragraph (1) or (2) (Notification of Business Offices, etc. of Financial Institutions) of the Former Regulation.

The provisions of Article 16-2 (Matters to Be Stated in a Return for Exemption from Taxation Pertaining to Public Corporations, etc. and Public Interest Trusts, etc.) of the New Regulation apply to a return under Article 11, paragraph (3) (Exemption from Taxation for Public Corporations, etc. and Public Interest Trusts, etc.) of the New Act that is submitted on or after the Effective Date, and the provisions then in force continue to govern a return under Article 11, paragraph (3) (Exemption from Taxation for Public Corporations, etc. and Public Interest Trusts, etc.) of the Income Tax Act as it stood before amendment by the provisions of Article 14 (Partial Amendment of the Income Tax Act) of the Number Use Arrangement Act (hereinafter referred to as the "Former Act") that was submitted before the Effective Date.

The provisions of Article 17 (Matters to Be Stated in Documents Submitted to Change the Place for Tax Payment) of the New Regulation apply to documents under Article 16, paragraphs (3) through (5) (Special Provisions on the Place for Tax Payment) of the New Act that are submitted on or after the Effective Date, and the provisions then in force continue to govern documents under Article 16, paragraphs (3) through (5) (Special Provisions on the Place for Tax Payment) of the Former Act that were submitted before the Effective Date.

The provisions of Article 19, paragraph (1) (Matters to Be Stated in a Written Application for Approval of a Specified Retirement Allowance Mutual Aid Organization, etc.) of the New Regulation apply to a written application under Article 74, paragraph (1) (Approval of a Specified Retirement Allowance Mutual Aid Organization) of the New Order that is submitted on or after the Effective Date, and the provisions then in force continue to govern a written application under Article 74, paragraph (1) (Approval of a Specified Retirement Allowance Mutual Aid Organization) of the Former Order that was submitted before the Effective Date.

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

The provisions of Article 23 (Matters to Be Stated in a Written Application for Change of the Valuation Method for Inventory) of the New Regulation apply to a written application under Article 101, paragraph (2) (Procedure for Changing the Valuation Method for Inventory) of the New Order that is submitted on or after the Effective Date, and the provisions then in force continue to govern a written application under Article 101, paragraph (2) (Procedure for Changing the Valuation Method for Inventory) of the Former Order that was submitted before the Effective Date.

The provisions of Article 24 (Matters to Be Stated in a Written Application for Approval of a Special Depreciation Method) of the New Regulation apply to a written application under Article 120-3, paragraph (2) (Special Depreciation Method for Depreciable Assets) of the New Order that is submitted on or after the Effective Date, and the provisions then in force continue to govern a written application under Article 120-3, paragraph (2) (Special Depreciation Method for Depreciable Assets) of the Former Order that was submitted before the Effective Date.

The provisions of Article 25 (Matters to Be Stated in a Written Application for Approval When Adopting the Replacement Method) of the New Regulation apply to a written application under Article 121, paragraph (4) (Special Provisions on the Depreciation Method for Replacement Assets) of the New Order that is submitted on or after the Effective Date, and the provisions then in force continue to govern a written application under Article 121, paragraph (4) (Special Provisions on the Depreciation Method for Replacement Assets) of the Former Order that was submitted before the Effective Date.

The provisions of Article 25-2 (Matters to Be Stated in a Written Notification When Adopting the Former Straight-Line Method over the Lease Period) of the New Regulation apply to a written notification under Article 121-2, paragraph (2) (Special Provisions on the Depreciation Method for Assets Leased Out) of the New Order that is submitted on or after the Effective Date, and the provisions then in force continue to govern a written notification under Article 121-2, paragraph (2) (Special Provisions on the Depreciation Method for Assets Leased Out) of the Former Order that was submitted before the Effective Date.

The provisions of Article 27 (Matters to Be Stated in a Written Application for Certification of a Special Depreciation Rate) of the New Regulation apply to a written application under Article 122, paragraph (2) (Depreciation Method Using a Special Depreciation Rate) of the New Order that is submitted on or after the Effective Date, and the provisions then in force continue to govern a written application under Article 122, paragraph (2) (Depreciation Method Using a Special Depreciation Rate) of the Former Order that was submitted before the Effective Date.

The provisions of Article 29 (Matters to Be Stated in a Written Application for Change of the Depreciation Method for Depreciable Assets) of the New Regulation apply to a written application under Article 124, paragraph (2) (Procedure for Changing the Depreciation Method for Depreciable Assets) of the New Order that is submitted on or after the Effective Date, and the provisions then in force continue to govern a written application under Article 124, paragraph (2) (Procedure for Changing the Depreciation Method for Depreciable Assets) of the Former Order that was submitted before the Effective Date.

The provisions of Article 31 (Matters to Be Stated in a Written Application for Approval of Shortened Useful Life) of the New Regulation apply to a written application under Article 130, paragraph (2) (Shortening of Useful Life) of the New Order that is submitted on or after the Effective Date, and the provisions then in force continue to govern a written application under Article 130, paragraph (2) (Shortening of Useful Life) of the Former Order that was submitted before the Effective Date.