This Act comes into effect on April 1, 1990.

Except as otherwise provided 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 tax year 1990 and subsequent tax years, and the provisions then in force continue to govern income tax for tax year 1989 (meaning the tax year covering the period from January 1, 1989 to December 31, 1989) and prior tax years.

The provisions of Article 5, paragraph (4) (Taxpayers), Article 7, paragraph (1), item (v) (Scope of Taxable Income), Article 11, paragraph (2) (Nontaxability of Public Corporations, etc.), Article 161, item (i)-2 (Domestic Source Income), Article 164, paragraph (1), item (iv) (How Nonresidents Are Taxed), Article 178 (Tax Base for a Foreign Corporation's Income Taxes), and Article 179 (Tax Rates for a Foreign Corporation's Income Taxes) of the new Act apply to domestic source income set forth in Article 161, item (i)-2 of the new Act (limited to consideration for a transfer of land and buildings (meaning land, a right existing on land, or a building and its attached facilities or structures, located in Japan; the same applies hereinafter in this Article) made on or after the effective date) which a Foreign Corporation (meaning a Foreign Corporation prescribed in Article 2, paragraph (1), item (vii) (Definitions) of the Income Tax Act; the same applies hereinafter in this paragraph) is to receive on or after the day on which this Act comes into effect (hereinafter referred to as "the effective date"), and the provisions then in force continue to govern domestic source income set forth in Article 161, item (i) (Domestic Source Income) of the Income Tax Act prior to amendment (hereinafter referred to as "the former Act") arising from a transfer of land and buildings which a Foreign Corporation is to receive before the effective date, and such domestic source income which is to be received on or after the effective date (limited to that arising from a transfer of land and buildings made before the effective date).

The provisions of Article 212, paragraph (1) (Obligation to Withhold Taxes on Domestic Source Income) and Article 213, paragraph (1) (Amount of Taxes Withheld from Domestic Source Income) (excluding the part relating to item (i), (a)) of the new Act apply to domestic source income set forth in Article 161, item (i)-2 of the new Act which is to be paid on or after the effective date (limited to consideration for a transfer of land and buildings made on or after the effective date), and the provisions then in force continue to govern domestic source income set forth in Article 161, item (i) of the former Act arising from a transfer of land and buildings which is to be paid before the effective date, and such domestic source income which is to be paid on or after the effective date (limited to that arising from a transfer of land and buildings made before the effective date).

The provisions of Article 161, item (viii), (b) (Domestic Source Income), Article 169, item (iii) (Income Tax Base for Separate Taxation), and Article 213, paragraph (1), item (i), (a) (Amount of Taxes Withheld from Domestic Source Income) of the new Act apply to pensions set forth in Article 161, item (viii), (b) of the new Act which are to be paid on or after the effective date, and the provisions then in force continue to govern public pensions or retirement packages prescribed in Article 161, item (viii), (b) (Domestic Source Income) of the former Act which are to be paid before the effective date.

The provisions of Article 203-3, item (i), (a) (Amount of Taxes Withheld from Public Pensions or Retirement Packages) of the new Act apply to public pensions or retirement packages prescribed in Article 203-2 (Obligation to Withhold Taxes on Public Pensions or Retirement Packages) of the new Act which are to be paid on or after the effective date, and the provisions then in force continue to govern public pensions or retirement packages prescribed in Article 203-2 (Obligation to Withhold Taxes on Public Pensions or Retirement Packages) of the former Act which are to be paid 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) with respect to income tax for tax year 1990, 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) with respect to income tax for that tax year, may, if the application of the provisions of the new Act gives rise to a change in the information stated in that return or the information relating to that determination (or, if a Reassessment under Article 24 (Reassessment) or Article 26 (Reassessment of Previous Reassessment) of that Act was made with respect to that information before the effective date, the information after that Reassessment), file a request for Reassessment under Article 23, paragraph (1) (Request for Reassessment) of the Act on General Rules for National Taxes with the district director with respect to the information in which the change arises, within one year from the effective date.