This Act comes into effect on April 1, 1975.

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 1975 and subsequent years, and the provisions then in force continue to govern income tax for 1974 and prior years.

With regard to a Resident's income tax for 1975, 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):

The Tax Prepayment calculation base for income tax for 1975 of a Resident whose taxable aggregate income and similar amount for 1974 is 30,000,000 yen or more is to be the amount obtained by deducting 550,000 yen from the amount set forth in item (i) of the preceding paragraph for that Resident.

The calculation of the Tax Prepayment calculation base for 1975 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 1974 is specified by Cabinet Order.

The Tax Prepayment calculation base for income tax for 1975 of a Nonresident is to be the amount calculated in accordance with the provisions of the preceding three paragraphs.

The provisions of Article 169, item (iii) (Tax Base for Income Tax Subject to Separate Taxation) and Article 213, paragraph (1), item (i) (Amount of Tax Withheld from Nonresidents' Income) of the new Act apply to prizes set forth in those items which are to be received 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 such prizes which were to be received before the effective date.

The 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 effective date, and the provisions then in force continue to govern salary or other wages payable before the effective date.

The 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 1975 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.

The provisions of Article 201 (Tax Withheld from Retirement Income) of the new Act, and Appended Table VIII of the new Act and the attached table to that Table, apply to severance pay or other such compensation prescribed in Article 199 (Obligation to Withhold Taxes from Retirement Income) of the new Act (hereinafter referred to as "severance pay or other such compensation") which is payable during 1975 and is paid on or after the effective date, and the provisions then in force continue to govern severance pay or other such compensation payable during that year which was paid before the effective date.

The provisions of Article 205, item (i) (Amount of Tax Withheld from Remuneration, Fees, and Similar Payments) of the new Act apply to remuneration or fees or contract money set forth in that item which is payable on or after the effective date, and the provisions then in force continue to govern such remuneration or fees or contract money payable before the effective date.

A 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 1975, 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 March 31, 1976, 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.

If 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 (hereinafter referred to as "Appropriation") is made (or, if there is a day before that day on which the refund became suitable for Appropriation, ending on that day).

If the amount of income tax collected pursuant to the provisions of Articles 199 through 202 (Withholding from Retirement Income) of the former Act on severance pay or other such compensation payable during 1975 which was paid before the effective date exceeds the amount of income tax that would result from applying the provisions of Articles 201 and 202 of the new Act to that severance pay or other such compensation, the Resident who received payment of that severance pay or other such compensation may, pursuant to the provisions of Cabinet Order, request the district director with jurisdiction over the place for tax payment to refund the excess amount by June 30 of that year.

If a request for a refund under the preceding paragraph has been made for severance pay or other such compensation prescribed in that paragraph, then, with regard to the application of the provisions on returns, Reassessment or determination, payment, collection (excluding withholding on severance pay or other such compensation) and refunds (excluding the refund to which the request pertains) concerning the Resident's income tax for 1975, and the application of the provisions of Article 201, paragraph (1), item (ii) of the new Act to severance pay or other such compensation payable during that year which is paid on or after the effective date, income tax is deemed to have been collected on the severance pay or other such compensation to which the request pertains in the amount obtained by deducting the amount to be refunded under the request from the amount of income tax collected on it pursuant to the provisions of Articles 199 through 202 of the former Act.

If 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 paragraph (1), the period referred to in that paragraph which serves as the basis for the calculation is to be the period beginning on the day after the day on which one month elapses from the day on which the request for a refund under paragraph (1) was made, 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 is made (or, if there is a day before that day on which the refund became suitable for Appropriation, ending on that day).