Supplementary Provisions

This Cabinet Order comes into effect as of April 1, 1984; 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 1984 and subsequent years, and the provisions then in force continue to govern income tax for 1983 and earlier years.

①Article 78-2 (Profits from Afforestation Profit-Sharing Contracts or Forest-Tending Profit-Sharing Contracts) of the New Order applies to the amounts prescribed in that Article that are distributed on or after the date of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date"), and for the amounts prescribed in Article 78, paragraphs (1) and (2) (Profits from Afforestation Profit-Sharing Contracts) of the Order for Enforcement of the Income Tax Act before the amendment (hereinafter referred to as the "Former Order") that were distributed before the Effective Date, the provisions then in force continue to govern.

②Article 78-3, paragraphs (1) and (2) (Income from Transfer, etc. of Rights Pertaining to Afforestation Profit-Sharing Contracts or Forest-Tending Profit-Sharing Contracts) of the New Order apply to transfers of the rights prescribed in those provisions that are made on or after the Effective Date, and for transfers of the rights prescribed in Article 78, paragraph (3) of the Former Order that were made before the Effective Date, the provisions then in force continue to govern.

③Article 78-3, paragraphs (3) and (4) of the New Order apply to the consideration for the equity interests prescribed in those provisions that is received on or after the Effective Date.

With regard to the application of Article 211 (Scope of Contracts Subject to Individual Annuity Insurance Policies, etc.) of the New Order to the contracts listed in Article 76, paragraph (3), items (i) through (iii) (Definition of Life Insurance Contracts, etc.) of the Income Tax Act as amended by Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 5 of 1984; hereinafter referred to as the "Amending Act") (hereinafter referred to as the "New Act") that were concluded by December 31, 1984, only for the income tax for that year and for 1985, the phrase "the following requirements" in Article 211, item (i) of the New Order is deemed to be replaced with "the requirements listed in (a) through (c)", the phrase "it is so, and there is no provision for paying in a lump sum a portion of the annuity payable under the contract (in the case of a contract with a provision that the annuity is to be paid even if the annuity recipient dies within a certain period from the payment start date of the annuity, the annuity payable within that certain period)" is deemed to be replaced with "it is so", the phrase "(a) through (d) of the preceding item" in Article 211, item (ii) of the New Order is deemed to be replaced with "(a) through (c) of the preceding item as replaced pursuant to the provisions of Article 4 (Transitional Measures Concerning the Scope of Contracts Subject to Individual Annuity Insurance Policies, etc.) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 57 of 1984; hereinafter referred to in this Article as the "1984 Amending Cabinet Order")", and the phrase "item (i), (a) through (d)" in Article 211, item (iii) and item (iv), (b) of the New Order is deemed to be replaced with "item (i), (a) through (c) as replaced pursuant to the provisions of Article 4 of the Supplementary Provisions of the 1984 Amending Cabinet Order".

Article 217, paragraph (1), item (i) (Scope of Experimental Research Corporations, etc.) of the New Order applies 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 for those specified donations that were made before the Effective Date, the provisions then in force continue to govern.

①Article 322 (Amount to Be Deducted from the Amount Paid) of the New Order (limited to the portion pertaining to the medical fees listed in Article 204, paragraph (1), item (iii) (Obligation to Withhold Taxes on Remuneration, Fees, etc.) of the New Act) applies to those medical fees payable on or after December 1, 1984, and for those medical fees payable before that date, the provisions then in force continue to govern.

②Article 322 of the New Order (limited to the portion pertaining to the remuneration or fees for the services of sales representatives, bill collectors or electric power meter readers listed in Article 204, paragraph (1), item (iv) of the New Act) applies to those remuneration or fees payable on or after June 1, 1984, and for those remuneration or fees payable before that date, the provisions then in force continue to govern.

①In the case where Article 97, paragraph (1) (Tax Amount Where There Are Household Members Subject to Aggregation) of the Income Tax Act before the amendment by the Amending Act (hereinafter referred to as the "Former Act") applied to the income tax for 1983, the tax prepayment calculation base prescribed in Article 104, paragraph (1) (Making Tax Prepayments) of the New Act (hereinafter referred to in this Article as the "tax prepayment calculation base") for 1984 of the principal income earner and the household members subject to aggregation prescribed in Article 97, paragraph (1) of the Former Act is to be calculated on the basis of the amount calculated pursuant to the provisions of Article 3, paragraph (1) (Special Provisions for Calculation of Tax Prepayment Calculation Base for Income Tax for 1984) of the Supplementary Provisions of the Amending Act, as those provisions are read with replacement of terms, in accordance with the method of calculating the amount of income tax under the provisions of the Former Act and the Former Order, including Article 98 (Calculation of Tax Amount Where There Are Household Members Subject to Aggregation) of the Former Act and Article 231 (Calculation of the Amount of Income Tax Where There Is a Dividend Tax Credit That Cannot Be Fully Deducted in Calculating the Amount of Aggregated Income Tax) of the Former Order.

②In the case where Article 97, paragraph (1) of the Former Act applied to the income tax for 1983, if, deeming the amount equivalent to the gross income for that year of the principal income earner prescribed in that paragraph and the amount equivalent to the amount of income from assets for that year of the household members subject to aggregation prescribed in that paragraph to be the gross income and the amount of income from assets for 1984 of those persons respectively, and replacing the phrase "and the sum" in Article 99, paragraph (1) (Exclusion from Application of Special Provisions for Tax Calculation Where There Are Household Members Subject to Aggregation) of the New Act with "and the sum (or 100,000 yen in the case where that sum is 100,000 yen or less or where neither of those amounts exists)", that paragraph is applied and, under that paragraph, Articles 97 and 98 of the New Act would not apply, the tax prepayment calculation base for 1984 of that principal income earner and those household members subject to aggregation is to be calculated pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions of the Amending Act on the assumption that, for the income tax for 1983 of those persons, Articles 97 and 98 of the Former Act (excluding Article 98, paragraph (4), items (i) and (ii)) had not applied.

①A claim for a refund under Article 10, 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 by a Resident who is entitled to make it, in the case where the Resident submits, between the Effective Date and June 30, 1984, the return form on receipt of retirement income prescribed in Article 203, paragraph (4) (Declaration on Receipt of Retirement Income) of the New Act with respect to other severance pay or other such compensation prescribed in Article 10, paragraph (1) of the Supplementary Provisions of the Amending Act paid in that year (hereinafter referred to in this Article as "severance pay or other such compensation"), only until the day before the day on which that return form is submitted.

②A Resident who wishes to make a claim for a refund under Article 10, paragraph (1) of the Supplementary Provisions of the Amending Act must submit a written claim stating the following matters, attaching documents certifying the matters prescribed in items (iii) and (iv), to the competent district director with jurisdiction over the place for tax payment; provided, however, that where the district director finds that there are unavoidable circumstances, it is not necessary to attach those documents.

③A Resident who has made a claim for a refund under Article 10, paragraph (1) of the Supplementary Provisions of the Amending Act must, in the case where the Resident submits, after making the claim, the return form on receipt of retirement income prescribed in Article 203, paragraph (4) of the New Act or a Tax Return with respect to severance pay or other such compensation paid in 1984, note on those return forms, in addition to the matters to be stated in them, to the effect that the Resident has made the claim for a refund and the amount listed in item (vi) of the preceding paragraph.

④With regard to the application of 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), a refund pertaining to a claim under Article 10, paragraph (1) of the Supplementary Provisions of the Amending Act is deemed to be a refund listed in Article 2, item (i) (Designation of Payments) of that Order.