Supplementary Provisions

①This Cabinet Order comes into effect as of December 1, 1979.

②The provisions of Article 20-2 (Commutation Allowances Treated as Nontaxable) of the Order for Enforcement of the Income Tax Act after amendment by the provisions of Article 1 (hereinafter referred to as the "New Order") apply to commutation allowances prescribed in that Article that are to be received on or after April 1, 1979 (excluding those additionally paid as the difference of such commutation allowances received before that date), and the provisions then in force continue to govern commutation allowances prescribed in that Article that are to be received before that date (including amounts additionally paid as the difference of such commutation allowances that are to be received on or after that date but are received before that date).

③With regard to the application of the provisions of Part IV, Chapter II, Section 1 (Obligation to Withhold Taxes and the Amount Withheld) of the Income Tax Act to the commutation allowances under the preceding paragraph that are to be received on or after April 1, 1979 and were received before the date of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date"), notwithstanding the provisions of Article 20-2 of the New Order and of the preceding paragraph, the provisions then in force continue to govern.

④The provisions of Article 89, item (ii) (Scope of Government Subsidies or Their Equivalent) of the New Order apply to the subsidies under that item that an individual receives on or after the Effective Date, and the provisions then in force continue to govern the subsidies under Article 89, item (ii) of the Order for Enforcement of the Income Tax Act before amendment by the provisions of Article 1 that an individual received before the Effective Date.