Supplementary Provisions

This Cabinet Order comes into effect as of May 1, 1970.

Except as otherwise provided, the provisions of the Order for Enforcement of the Income Tax Act after the amendment (hereinafter referred to as the "New Order") (excluding the provisions of Article 38 (Notice, etc. from the Head of the business office of a Financial Institution or Other Such Place to the Person Handling Payments) of the New Order) apply to income tax for 1970 and subsequent years, and the provisions then in force continue to govern income tax for 1969 and earlier years.

The provisions of Article 208, item (ii) (Scope of Social Insurance Premiums) of the New Order apply to the premiums prescribed in that item that are paid, or deducted from salary, on or after April 1, 1971.

①Where, for income tax for 1969, the provisions of Article 97, paragraph (1) (Tax Amount Where There Is a Household Member Subject to Aggregation) of the Income Tax Act prior to the amendment by the Act Partially Amending the Income Tax Act (Act No. 36 of 1970; hereinafter referred to as the "Amending Act") (hereinafter referred to as the "Former Act") have applied (excluding the case where the provisions of the following paragraph apply), the tax prepayment calculation base prescribed in Article 104, paragraph (1) (Making Tax Prepayments) of the Income Tax Act after the amendment by the Amending Act (hereinafter referred to as the "New Act") for 1970 of the principal income earner and the household members subject to aggregation prescribed in Article 97, paragraph (1) of the Former Act (hereinafter referred to as the "tax prepayment calculation base" in this Article) is to be calculated, in accordance with the method of calculating the amount of income tax under the provisions of Article 98 (Calculation of Tax Amount Where There Is a Household Member Subject to Aggregation) of the Former Act, Article 231 (Calculation of the Amount of Income Tax Where There Is an Amount of Dividend Tax Credit That Cannot Be Fully Deducted in the Calculation of the Amount of Aggregated Income Tax) of the Order for Enforcement of the Income Tax Act prior to the amendment (hereinafter referred to as the "Former Order") and other provisions of the Former Act and the Former Order, on the basis of the amount calculated pursuant to the provisions of Article 5, paragraphs (1) and (2) (Special Provisions on the Calculation of the tax prepayment calculation base for Income Tax for 1970) of the Supplementary Provisions of the Amending Act, reading those provisions with the replacement of terms.

②Where the provisions of Article 97, paragraph (1) of the Former Act have been applied with respect to the income tax for 1969, and, treating the amount corresponding to the gross income for that year of the principal income earner prescribed in that paragraph and the amount corresponding to the amount of asset income for that year of the household member subject to aggregation prescribed in that paragraph as the gross income and the amount of asset income of those persons for 1970 respectively, the provisions of Article 99, paragraph (1) (Exclusion from Application of the Special Provisions for Calculating Tax Amount Where There Are Household Members Subject to Aggregation) of the New Act are applied with the phrase "1,000,000 yen" in that paragraph deemed to be replaced with "300,000 yen", and, as a result, the provisions of Articles 97 and 98 of the New Act come not to apply under the provisions of that paragraph, the tax prepayment calculation base of that principal income earner and household member subject to aggregation for 1970 is to be calculated under the provisions of Article 5, paragraphs (1) and (2) of the Supplementary Provisions of the Amending Act, on the assumption that the provisions of Article 97, paragraph (1) of the Former Act were not applied with respect to the income tax of those persons for 1969.

①A claim for a refund under the provisions of Article 9, paragraph (1) (Refund of Amount of Tax Withheld on Retirement Income Paid Before the Effective Date) of the Supplementary Provisions of the Amending Act may be made, in the case where a Resident who is entitled to make it files, between the date of enforcement of this Cabinet Order and July 31, 1970, with regard to other severance pay or other such compensation prescribed in that paragraph (hereinafter in this Article referred to as "severance pay or other such compensation") relating to payment during that year, a declaration on receipt of retirement income prescribed in Article 203, paragraph (4) (Declaration on Receipt of Retirement Income) of the New Act, only until the day before the day on which that declaration is filed.

②A Resident who intends to make a claim for a refund under the provisions of Article 9, paragraph (1) of the Supplementary Provisions of the Amending Act must submit a written claim stating the following matters, attaching documents proving the matters prescribed in items (iii) and (iv), to the competent district director with jurisdiction over the place for tax payment; provided, however, that the documents need not be attached where the district director finds that there are unavoidable circumstances.

③A Resident who has made a claim for a refund under the provisions of Article 9, paragraph (1) of the Supplementary Provisions of the Amending Act must, where the Resident files, after making the claim, a declaration on receipt of retirement income prescribed in Article 203, paragraph (4) of the New Act or a Tax Return with regard to severance pay or other such compensation relating to payment during 1970, enter as a note in that declaration or Tax Return, in addition to the matters to be stated therein, the fact that the Resident has made the claim for the refund and the amount listed in item (vi) of the preceding paragraph.

④The refund relating to a claim under the provisions of Article 9, paragraph (1) of the Supplementary Provisions of the Amending Act is deemed, for the purpose of applying the provisions of the Order for Enforcement of the Act on Fund for Smooth Management of National Tax Revenue (Cabinet Order No. 51 of 1954), to be a refund listed in Article 2, item (i) (Designation of Payments) of that Order.