This Act comes into effect on the date of promulgation.

Unless otherwise provided for in these Supplementary Provisions, the provisions of the Income Tax Act as amended (hereinafter referred to as "the new Act") apply to income tax for 1977 and subsequent years, and the provisions then in force continue to govern income tax for 1976 and prior years.

①With regard to a Resident's income tax for 1977, the Tax Prepayment calculation base prescribed in Article 104, paragraph (1) (Making Tax Prepayments) of the new Act (hereinafter referred to as the "Tax Prepayment calculation base") is to be, except in cases in which the provisions of the following paragraph apply, the amount calculated by multiplying the amount set forth in item (i) by the rate set forth in item (ii):

②The Tax Prepayment calculation base for income tax for 1977 of a Resident whose taxable aggregate income and similar amount for 1976 is 15,000,000 yen or more is to be the amount obtained by deducting 15,000 yen (or, if the Resident had a Claimable Spouse to whom the provisions of Article 83 (Spousal Deduction) of the former Act applied and dependents to whom the provisions of Article 84 (Deduction for Dependents) of the former Act applied, with regard to the Resident's income tax for 1976, that amount plus 15,000 yen for each such person) from the amount set forth in item (i) of the preceding paragraph for that Resident.

③The calculation of the Tax Prepayment calculation base for 1977 in cases in which the provisions of Article 97, paragraph (1) (Amount of Tax Where There Are Household Members Subject to Aggregation) of the former Act applied to income tax for 1976 is specified by Cabinet Order.

④The Tax Prepayment calculation base for income tax for 1977 of a Nonresident is to be the amount calculated in accordance with the provisions of the preceding three paragraphs.

①The provisions of Part IV, Chapter II, Section 1 (Obligation to Withhold Taxes from Salary Income and Amount of Tax Withheld) of the new Act and Appended Tables IV through VI of the new Act apply to salary or other wages prescribed in Article 183, paragraph (1) (Obligation to Withhold Taxes from Salary Income) of the new Act (hereinafter referred to as "salary or other wages" in this Article) payable on or after the date on which this Act comes into effect (hereinafter referred to as "the effective date"), and the provisions then in force continue to govern salary or other wages payable before the effective date.

②The provisions of Article 190 (Year-End Adjustment) of the new Act, and Appended Table VII of the new Act and the attached table to that Table, apply in cases in which the last payment of salary or other wages payable during 1977 is made on or after the effective date, and the provisions then in force continue to govern cases in which that last payment is made before the effective date.

③The provisions of Article 194, paragraph (1) (Salary Income Earner's Return for Deduction for Dependents, Etc.) of the new Act apply to salary income earners' returns for deduction for Dependents, etc. submitted on or after the effective date.

①A person who, before the effective date, filed a return under Article 127 (Filing a Tax Return in the Case of Absence From Japan Partway Through the Year) of the former Act (including as applied mutatis mutandis pursuant to Article 166 (Application Mutatis Mutandis to Nonresidents) of the former Act) for income tax for 1977, and a person who, before the effective date, received a determination under Article 25 (Determination) of the Act on General Rules for National Taxes (Act No. 66 of 1962) for income tax for that year, may, if a change arises in the matters stated in that return or the matters pertaining to that determination (or, if a Reassessment under Article 24 (Reassessment) or Article 26 (Further Reassessment) of that Act was made with respect to those matters before the effective date, the matters as reassessed) as a result of the application of the provisions of the new Act, file with the district director, by the day on which one year elapses from the effective date, a request for Reassessment under Article 23, paragraph (1) (Requests for Reassessment) of the Act on General Rules for National Taxes with respect to the matters in which that change arises.

②If a Reassessment under Article 24 or Article 26 of the Act on General Rules for National Taxes has been made based on a request for Reassessment referred to in the preceding paragraph, and the interest on refund prescribed in Article 58, paragraph (1) (Interest on Refunds) of the Act on General Rules for National Taxes is calculated for a refund under Article 159, paragraph (2) (Refunding Taxes Withheld, Based on Reassessment or Determination) of the new Act (including as applied mutatis mutandis pursuant to Article 168 (Application Mutatis Mutandis to Nonresidents) of the new Act), the period referred to in that paragraph which serves as the basis for the calculation is to be the period beginning on the effective date and ending on the day on which the decision to pay the refund is made or on the day on which Appropriation of the refund under Article 57, paragraph (1) (Appropriation) of that Act is made (or, if there is a day before that day on which the refund became suitable for that Appropriation, ending on that day).