Supplementary Provisions

①This Cabinet Order comes into effect as of December 1, 1980; provided, however, that the provisions amending Article 20-2 of the Order for Enforcement of the Income Tax Act in Article 1 come into effect as of November 15 of the same year.

②The provisions of Article 20-2 (Commutation Allowances Treated as Nontaxable) of the Order for Enforcement of the Income Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "New Order") apply to the commutation allowances prescribed in that Article that are to be received on or after April 1, 1980 (excluding those additionally paid as the difference of such commutation allowances received before that date), and the provisions then in force continue to govern the 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 referred to in the preceding paragraph that are to be received on or after April 1, 1980 and were received before November 15 of the same year, the provisions then in force continue to govern, notwithstanding Article 20-2 of the New Order and that paragraph.

④The provisions of Article 66, paragraph (1) (Requirements for Specified Retirement Allowance Mutual Aid Organizations) of the New Order apply to the case of receiving, on or after December 1, 1980, the approval under that paragraph (including the approval of a change under Article 67, paragraph (5) (Approval of Specified Retirement Allowance Mutual Aid Organizations) of the New Order).

⑤Among the provisions of Articles 69 through 71 and Article 76 (Treatment of Income Tax on Annuities, etc. Under a Retirement Allowance Mutual Aid System) of the New Order, the part relating to benefits provided by a specified retirement allowance mutual aid organization prescribed in Article 66, paragraph (1) of the New Order or to premiums paid out under a retirement allowance mutual aid system operated by that organization applies to such benefits or premiums that are payable on or after December 1, 1980 (excluding such benefits for which, among the premiums to be paid out before that date that correspond to the benefits, premiums paid out in excess of the limit provided in Article 66, paragraph (1), item (vi) of the Order for Enforcement of the Income Tax Act prior to amendment by the provisions of Article 1 are included), and the provisions then in force continue to govern such benefits payable before that date, such benefits payable on or after that date for which, among the premiums to be paid out before that date that correspond to them, premiums paid out in excess of the limit provided in that item are included, and premiums to be paid out before that date.