This Act comes into effect on April 1, 2017; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:

The provisions of Article 7, paragraph (1) (limited to the part concerning item (ii)) of the Income Tax Act as amended by Article 1 (hereinafter referred to as the "new Income Tax Act" up to Article 10 and in Article 58 of the Supplementary Provisions) apply to income arising from a transfer of Securities made 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 income arising from a transfer of Securities made before the effective date.

The provisions of Article 16, paragraphs (3) through (5) of the New Income Tax Act apply to a change of the place for tax payment for income tax under the provisions of paragraph (1), (2), or (5) of that Article made on or after the effective date, and the provisions then in force continue to govern a change of the place for tax payment for income tax under the provisions of Article 16, paragraph (1), (2), or (5) of the Income Tax Act before the amendment by Article 1 (hereinafter referred to as the "Former Income Tax Act" up to Article 10 of the Supplementary Provisions) made before the effective date.

The provisions of Article 20 of the New Income Tax Act apply to a relocation of the place for tax payment for income tax on or after the effective date, and the provisions then in force continue to govern a relocation of the place for tax payment for income tax before the effective date.

The provisions of Article 24, paragraph (1) and Article 25, paragraph (1) (limited to the part concerning items (iii) and (iv)) of the New Income Tax Act apply to a share distribution as prescribed in Article 24, paragraph (1) of the New Income Tax Act that is carried out on or after the effective date.

The provisions of Articles 83, 83-2, and 85 of the New Income Tax Act apply to income tax for tax year 2018 and subsequent tax years, and the provisions then in force continue to govern income tax for tax year 2017 and earlier tax years.

①The provisions of Article 120, paragraphs (3) through (5) of the new Income Tax Act (including as those provisions are applied mutatis mutandis pursuant to Article 122, paragraph (3), Article 123, paragraph (3), Article 125, paragraph (4), and Article 127, paragraph (4) of the new Income Tax Act) apply in the case where a Tax Return for income tax for tax year 2017 or a subsequent tax year is filed on or after January 1, 2018, and the provisions then in force continue to govern the case where a Tax Return was filed before that date and the case where a Tax Return for income tax for tax year 2016 or an earlier tax year is filed on or after that date.

②In the case where a Tax Return for income tax for any tax year from 2017 through 2019 (meaning the period from January 1, 2019 to December 31, 2019; the same applies in Article 58, paragraph (2) and Article 123, paragraphs (4) and (5) of the Supplementary Provisions) is filed on or after January 1, 2018, notwithstanding the provisions of Article 120, paragraph (4) of the Income Tax Act before the amendment by Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 11 of 2021; referred to as the "2021 Amendment Act" in Article 58, paragraph (2) of the Supplementary Provisions) (hereinafter referred to as the "Income Tax Act before the 2021 amendment" in this paragraph and in Article 58, paragraph (2) of the Supplementary Provisions) (including as applied mutatis mutandis pursuant to Article 122, paragraph (3), Article 123, paragraph (3), Article 125, paragraph (4), and Article 127, paragraph (4) of the Income Tax Act before the 2021 amendment; the same applies hereinafter in this paragraph) and the preceding paragraph, the attachment to the return, or the presentation when filing the return, of a document of the person who received the medical expenses prescribed in Article 73, paragraph (2) of the Income Tax Act before the 2021 amendment (hereinafter referred to as "medical expenses" in this paragraph) that form the basis for calculating the amount of the medical expense deduction to be received under paragraph (1) of that Article as entered in the return, evidencing that receipt (hereinafter referred to as "attachment or presentation" in this paragraph), may take the place of the attachment to the return of the document prescribed in Article 120, paragraph (4) of the Income Tax Act before the 2021 amendment. In this case, the provisions of paragraph (5) of that Article (including as applied mutatis mutandis pursuant to Article 122, paragraph (3), Article 123, paragraph (3), Article 125, paragraph (4), and Article 127, paragraph (4) of the Income Tax Act before the 2021 amendment) do not apply to the medical expenses relating to the document evidencing receipt for which that attachment or presentation has been made.

The provisions of Article 157, paragraph (4) of the New Income Tax Act apply to a merger, etc. as prescribed in that paragraph that is carried out on or after October 1, 2017, and the provisions then in force continue to govern a merger, etc. as prescribed in Article 157, paragraph (4) of the Former Income Tax Act that was carried out before that date.

①The provisions of Part IV, Chapter II, Section 1, Article 190, and Appended Tables II through IV of the New Income Tax Act apply to salary or other wages as prescribed in Article 183, paragraph (1) of the New Income Tax Act (referred to as "salary or other wages" in the following paragraph) that are to be paid on or after January 1, 2018, and the provisions then in force continue to govern salary or other wages as prescribed in Article 183, paragraph (1) of the Former Income Tax Act that were to be paid before that date.

②The provisions of Article 194, paragraphs (1) and (5), Article 195, paragraphs (1) and (3), Article 195-2, and Article 198, paragraph (6) of the New Income Tax Act apply to a salary income earner's return for deduction for Dependents, etc. as prescribed in Article 194, paragraph (7) of the New Income Tax Act, a return for deduction for Dependents, etc. regarding secondary salaries as prescribed in Article 195, paragraph (5) of the New Income Tax Act, a salary income earner's return for spousal deduction, etc. as prescribed in Article 195-2, paragraph (3) of the New Income Tax Act, and a return for deduction for Dependents, etc. as prescribed in Article 198, paragraph (6) of the New Income Tax Act that are submitted with regard to salary or other wages to be received on or after January 1, 2018.

①The provisions of Article 203-3 of the new Income Tax Act apply to public pensions or retirement packages as prescribed in Article 203-2 of the new Income Tax Act (referred to as "public pensions or retirement packages" in the following paragraph) that are to be paid on or after January 1, 2018, and the provisions then in force continue to govern public pensions or retirement packages as prescribed in Article 203-2 of the former Income Tax Act that were to be paid before that date.

②The provisions of Article 203-5, paragraphs (1) and (9) of the New Income Tax Act apply to a return for Dependents, etc. by a recipient of a public pension or retirement package as prescribed in paragraph (10) of that Article that is submitted with regard to public pensions and retirement packages to be received on or after January 1, 2018.

The provisions then in force continue to govern the application of penal provisions to conduct engaged in before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to conduct engaged in after this Act comes into effect in the cases in which prior laws are to continue to govern pursuant to the provisions of these Supplementary Provisions.

Beyond what is provided for in these Supplementary Provisions, transitional measures necessary for the enforcement of this Act are specified by Cabinet Order.