Supplementary Provisions

This Cabinet Order comes into effect as of April 1, 1982; provided, however, that the provisions set forth in the following items come into effect as of the date specified respectively in those items.

Except as otherwise provided, the provisions of the Order for Enforcement of the Income Tax Act after amendment (hereinafter referred to as the "New Order") apply to income tax for 1982 and subsequent years, and the provisions then in force continue to govern income tax for 1981 and earlier years.

The provisions of Article 76, paragraph (2) (Lump-sum Payments Not Deemed Severance Pay or Other Such Compensation) and Article 183, paragraphs (2) and (4) (Insurance Premiums, etc. Deducted in the Calculation of the Amount of Miscellaneous Income Pertaining to Annuities Under Life Insurance Contracts, etc.) of the New Order apply to cancellation refunds that are to be paid on or after the date provided for in Article 1, item (ii) of the Supplementary Provisions pursuant to the provisions of Article 12, paragraph (1) and the proviso to paragraph (2) (Cancellation Refund) of the Small Enterprise Mutual Relief Projects Act (Act No. 102 of 1965), and to the premiums pertaining to those cancellation refunds, and the provisions then in force continue to govern the cancellation refunds prescribed in Article 76, paragraph (2), item (i) (Lump-sum Payments Not Deemed Severance Pay or Other Such Compensation) of the Order for Enforcement of the Income Tax Act prior to amendment that are to be paid before that date, and the premiums pertaining to those cancellation refunds.

The provisions of Article 161, paragraph (1) (Transfer Limit to Special Repair Reserve Account) of the New Order apply to the Fixed Assets prescribed in Article 55, paragraph (1) (Reserve for Special Repairs) of the Income Tax Act that an individual acquires, or builds or constructs, on or after the date of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date") and uses for the individual's business, and the provisions then in force continue to govern the case where an individual uses for the individual's business those Fixed Assets that the individual acquired, or built or constructed, before the Effective Date.

The provisions of Article 215, item (i) (Scope of Experimental Research Corporations, etc.) of the New Order apply to the specified donations prescribed in Article 78, paragraph (1) (Donation Deduction) of the Income Tax Act that are made on or after the Effective Date, and the provisions then in force continue to govern such specified donations made before the Effective Date.