The provisions of Article 195-2 of the New Income Tax Act apply to salary income earners' returns for special spousal deduction prescribed in paragraph (2) of that Article which are submitted on or after October 1, 1987.

The provisions of Article 201 of the New Income Tax Act and Appended Table VIII of the New Income Tax Act apply to severance pay or other such compensation prescribed in Article 199 of the New Income Tax Act (hereinafter referred to as "severance pay or other such compensation" in this Article and Article 27) which is to be paid during 1987 and is paid on or after October 1, 1987, and the provisions then in force continue to govern severance pay or other such compensation which is to be paid during 1987 and was paid before that date.

①The provisions of Part IV, Chapter III-2 of the New Income Tax Act apply to public pensions or retirement packages prescribed in Article 203-2 of the New Income Tax Act (hereinafter referred to as "public pensions or retirement packages" in this Article) which are to be paid on or after January 1, 1988, and the provisions then in force continue to govern pensions and public retirement packages prescribed in Article 28, paragraph (1) of the Former Income Tax Act and pensions set forth in the items of Article 29 of the Former Income Tax Act which are to be paid before that date.

②If a return under Article 203-5, paragraph (1) of the New Income Tax Act is submitted with respect to public pensions or retirement packages to be received during 1988, the provisions of paragraph (2) of that Article apply by deeming the phrase "the information stated in the return under that paragraph" in that paragraph to be replaced with "the information corresponding to the information set forth in the items of the preceding paragraph, among the information stated in a return under Article 194, paragraph (1) (Salary Income Earner's Return for Deduction for Dependents, etc.) of the Income Tax Act prior to amendment by the provisions of Article 2 (Partial Amendment of the Income Tax Act) of the Act Partially Amending the Income Tax Act, etc. (Act No. 96 of 1987; hereinafter referred to as the "Income Tax Act Amendment Act" in this paragraph) (hereinafter referred to as "the Former Income Tax Act" in this paragraph) (including a return under Article 194, paragraph (1) of the Former Income Tax Act which is submitted pursuant to the provisions of Article 29-3, paragraph (2) (Special Provisions on Withholding from Salary Income for Public Retirement Packages and Pensions Deemed to Be Salary or Other Wages) of the Act on Special Measures Concerning Taxation prior to amendment by the provisions of Article 9 (Partial Amendment of the Act on Special Measures Concerning Taxation) of the Income Tax Act Amendment Act)".

③Approval received pursuant to the provisions of Article 29-3, paragraph (2) of the Act on Special Measures Concerning Taxation prior to amendment by the provisions of Article 9 is deemed to be approval received pursuant to the provisions of Article 203-5, paragraph (2) of the New Income Tax Act.

①The provisions of Part IV, Chapter IV, Section 3 of the New Income Tax Act apply to compensation for periodic deposits, finance charges, profits, or margin profits prescribed in Article 209-2 of the New Income Tax Act (hereinafter referred to as "compensation for periodic deposits or similar amounts" in this Article) which are to be paid on or after April 1, 1988, and the provisions then in force continue to govern compensation for periodic deposits or similar amounts which are to be paid before that date.

②Notwithstanding the provisions of the preceding paragraph, the provisions then in force continue to govern, among compensation for periodic deposits or similar amounts which are to be paid on or after April 1, 1988 and which correspond to a period specified by Cabinet Order as the calculation period for compensation for periodic deposits or similar amounts that includes that date, the part of the compensation for periodic deposits or similar amounts equivalent to the amount calculated pursuant to Cabinet Order as the amount corresponding to the period from the first day of that period to March 31, 1988.

①The provisions of Article 212, paragraphs (1) and (3) and Article 213 of the New Income Tax Act apply to domestic source income prescribed in Article 212, paragraph (1) of the New Income Tax Act (limited to that set forth in Article 161, item (iv) or (xi) of the New Income Tax Act; hereinafter referred to as "domestic source income" in this paragraph), and to interest and similar income or compensation for periodic deposits, finance charges, profits, or margin profits (hereinafter referred to as "compensation for periodic deposits or similar amounts" in this paragraph and paragraph (3)) prescribed in Article 212, paragraph (3) of the New Income Tax Act, which are to be paid on or after April 1, 1988 (or, for ordinary deposits or anything else specified by Cabinet Order as being similar thereto (referred to as "ordinary deposits and similar deposits" in the following paragraph), the date specified by Cabinet Order; hereinafter the same applies in this paragraph), and the provisions then in force continue to govern domestic source income, interest and similar income, or compensation for periodic deposits or similar amounts which are to be paid before April 1, 1988.

②Notwithstanding the provisions of the preceding paragraph, the provisions then in force continue to govern, among interest and similar income set forth in Article 161, item (iv) of the New Income Tax Act or interest and similar income prescribed in Article 212, paragraph (3) of the New Income Tax Act (excluding that relating to ordinary deposits and similar deposits; hereinafter referred to as "interest and similar income" in this paragraph) which is to be paid on or after April 1, 1988 and which corresponds to a calculation period for interest and similar income that includes that date, the part of the interest and similar income equivalent to the amount calculated pursuant to Cabinet Order as the amount corresponding to the period from the first day of that calculation period to March 31, 1988.

③The provisions of paragraph (2) of the preceding Article apply mutatis mutandis to compensation for periodic deposits or similar amounts which are to be paid on or after April 1, 1988 and which correspond to a period specified by Cabinet Order as the calculation period for compensation for periodic deposits or similar amounts that includes that date.

①The provisions of Article 225, paragraph (1), items (iii) and (viii) of the New Income Tax Act apply to compensation for periodic deposits, finance charges, profits, or margin profits prescribed in item (iii) of that paragraph (hereinafter referred to as "compensation for periodic deposits or similar amounts" in this paragraph and the following paragraph) and to domestic source income prescribed in paragraph (1), item (viii) of that Article (limited to that set forth in Article 161, item (xi) of the New Income Tax Act; hereinafter referred to as "domestic source income" in this paragraph and the following paragraph), which are to be paid on or after April 1, 1988, and the provisions then in force continue to govern compensation for periodic deposits or similar amounts and domestic source income which are to be paid before that date.

②If compensation for periodic deposits or similar amounts or domestic source income which are to be paid on or after April 1, 1988 correspond to a period specified by Cabinet Order as the calculation period for compensation for periodic deposits or similar amounts or domestic source income that includes that date, notwithstanding the provisions of the preceding paragraph, the provisions of Article 225, paragraph (1) of the New Income Tax Act apply to the part of those compensation for periodic deposits or similar amounts or that domestic source income equivalent to the amount calculated pursuant to Cabinet Order as the amount corresponding to the period from that date to the day on which those compensation for periodic deposits or similar amounts or that domestic source income are to be paid.

③The provisions of Article 226, paragraph (3) of the New Income Tax Act apply to public pensions or retirement packages prescribed in that paragraph which are to be paid on or after January 1, 1988, and the provisions then in force continue to govern such public pensions or retirement packages which are to be paid before that date.

The provisions of Article 231 of the New Income Tax Act apply to public pensions or retirement packages prescribed in that Article which are to be paid on or after January 1, 1988, and the provisions then in force continue to govern such public pensions or retirement packages which are to be paid before that date.

A person who, before October 1, 1987, filed a return under Article 125 or Article 127 of the Former Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 of the Former Income Tax Act) with respect to income tax for tax year 1987, and a person who, before that date, received a determination under Article 25 of the Act on General Rules for National Taxes with respect to income tax for that tax year, may, if the application of the provisions of the New Income Tax 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 or Article 26 of that Act was made with respect to that information before that date, the information after that Reassessment), file a request for Reassessment under Article 23, paragraph (1) 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 that date.

①If the amount of income tax withheld pursuant to the provisions of Articles 199 through 202 of the Former Income Tax Act from severance pay or other such compensation which was to be paid during 1987 and was paid before October 1, 1987 exceeds the amount of income tax that would result from applying the provisions of Article 201 of the New Income Tax Act and Article 202 of the New Income Tax Act to that severance pay or other such compensation, the Resident who received payment of that severance pay or other such compensation may request the competent district director for the locality in which the Resident pays taxes to refund the excess amount, by December 31, 1987, pursuant to Cabinet Order.

②If a request for a refund under the preceding paragraph has been made with respect to severance pay or other such compensation prescribed in that paragraph, then, with regard to the application of the provisions concerning the filing of returns, Reassessment or determination, payment, collection (excluding withholding from severance pay or other such compensation), and refund (excluding the refund for which that request is made) for that Resident's income tax for tax year 1987, and with regard to the application of the provisions of Article 201, paragraph (1), item (ii) of the New Income Tax Act to severance pay or other such compensation which is to be paid during 1987 and is paid on or after October 1, 1987, income tax is deemed to have been withheld in the amount obtained by deducting the amount to be refunded pursuant to that request from the amount of income tax withheld pursuant to the provisions of Articles 199 through 202 of the Former Income Tax Act from the severance pay or other such compensation to which that request relates.

③When calculating interest on refund prescribed in Article 58, paragraph (1) of the Act on General Rules for National Taxes for a refund under paragraph (1), the period under that paragraph which forms the basis of the calculation is the period from the day following the day on which one month has elapsed from the day on which the request for the refund under paragraph (1) was made, to the day of the decision to pay for that refund or the day on which an Appropriation of that refund is made (where the refund became eligible for Appropriation before that day, the day on which it became so eligible).

The provisions then in force continue to govern the application of penal provisions to conduct engaged in before the provisions of Article 2 come into effect and to conduct engaged in after the provisions of that Article come into effect with respect to income tax for which prior laws are to continue to govern pursuant to the provisions of these Supplementary Provisions.

With regard to how income tax should be imposed on interest income, including the question of a shift to comprehensive taxation, a review is to be conducted as necessary once five years have elapsed after this Act comes into effect.