Supplementary Provisions

①This Cabinet Order comes into effect as of October 1, 1980, and the provisions of Part I, Chapter II, Section 4 (Issuance, etc. of Small-Amount Savings, etc. User Cards) of the Order for Enforcement of the Income Tax Act after amendment (hereinafter referred to as the "New Order") (excluding the provisions of Article 50-12 (Notification of Business Offices of Savings Handling Institutions, etc.) and Article 50-13 (Office Numbers of Business Offices of Savings Handling Institutions, etc.) of the New Order) apply to applications for the issuance of small-amount savings, etc. user cards filed on or after January 1, 1986 and to the issuance relating to those applications.

②With regard to the application of Article 50-12, paragraph (1) of the New Order in the case where the head of the business office of a savings institution, etc. prescribed in Article 50-12, paragraph (1) of the New Order seeks to accept, pursuant to the provisions of Article 50-3, paragraph (2) (Required Particulars of and Method of Submitting Application for Issuance, etc.) of the New Order, the application for issuance under paragraph (1) of that Article during the period from January 1, 1986 to December 31 of the same year, the phrase "the date on which it is expected to accept that application for issuance for the first time" in Article 50-12, paragraph (1) of the New Order is deemed to be replaced with "the period from October 1, 1985 to the end of that month, as provided by Ministry of Finance Order (for a business office of a savings institution, etc. that seeks to accept that application for issuance because it has newly become a business office of a savings institution, etc. after that day, the date specified by Ministry of Finance Order)".