Supplementary Provisions

①This Ministerial Order comes into effect as of April 1, 2016.

③With regard to the application of the provisions of Article 1, paragraph (4) of the New Order to a written application that an individual submits pursuant to those provisions during the period from the Effective Date to December 31, 2016, in item (i) of that paragraph, "and the place for tax payment, and, in the case of a corporation (including an association or foundation without juridical personality), the corporate number" is deemed to be replaced with ", the place for tax payment and the individual number", and "the corporate number prescribed in Article 2, paragraph (15) (Definitions) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013)" is deemed to be replaced with "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 (Act No. 27 of 2013)) or the corporate number (meaning the corporate number prescribed in paragraph (15) of that Article".

④With regard to the application of the provisions of Article 1, paragraph (4) of the New Order to a written application that a foreign corporation prescribed in Article 2, item (iv) (Definitions) of the Corporation Tax Act (Act No. 34 of 1965) (including an association or foundation without juridical personality prescribed in item (viii) of that Article that has its head office or principal office outside Japan as prescribed in item (ii) of that Article) submits pursuant to those provisions during the period from the Effective Date to the last day of a business year that commenced before the Effective Date and ends on or after the Effective Date, in item (i) of that paragraph, "the administrator; the same applies hereinafter in this item) (for a foreign corporation prescribed in Article 2, item (iv) of the Corporation Tax Act (including an association or foundation without juridical personality that has its head office or principal office outside Japan as prescribed in item (ii) of that Article), the names of the representative and of the person responsible for the operation or management of the business or assets pertaining to the domestic source income prescribed in the items of Article 141 (Tax Base) of that Act)" is deemed to be replaced with "the administrator)".

⑤The useful life prescribed in Article 1, paragraph (1) of the New Order of the rights prescribed in Article 2, paragraph (2) (Transitional Measures on Partial Amendment of the Order for Enforcement of the Income Tax Act) of the Supplementary Provisions of the Cabinet Order on the Arrangement of Related Cabinet Orders Incident to Enforcement of Part of the Act Partially Amending the Electricity Business Act, etc., and Other Matters (Cabinet Order No. 48 of 2016; hereinafter in this paragraph referred to as the "Arrangement Cabinet Order") that are deemed, under the provisions of that paragraph, to be intangible fixed assets listed in Article 6, item (viii) (Scope of Depreciable Assets) of the Order for Enforcement of the Income Tax Act as amended by the provisions of Article 2 of the Arrangement Cabinet Order, and of the rights prescribed in Article 3, paragraph (2) (Transitional Measures on Partial Amendment of the Order for the Enforcement of the Corporation Tax Act) of the Supplementary Provisions of the Arrangement Cabinet Order that are deemed, under the provisions of that paragraph, to be intangible fixed assets listed in Article 13, item (viii) (Scope of Depreciable Assets) of the Order for the Enforcement of the Corporation Tax Act as amended by the provisions of Article 3 of the Arrangement Cabinet Order, is 15 years.