Supplementary Provisions

①This Cabinet Order comes into effect as of December 1, 1986.

②The provisions of Article 66, paragraph (1) (Requirements for Specified Retirement Allowance Mutual Aid Organizations) of the Order for Enforcement of the Income Tax Act after amendment (hereinafter referred to as the "New Order") apply to the case of receiving, on or after December 1, 1986, 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).

③Among 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 and to premiums paid out under a retirement allowance mutual aid system operated by that organization applies to such benefits and premiums that are payable on or after December 1, 1986 (excluding such benefits for which, among the premiums to be paid out before that date that correspond to the benefits, premiums listed in Article 69, paragraph (1), item (ii), (d) of the Order for Enforcement of the Income Tax Act prior to amendment 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 listed in (d) of that item are included, and premiums to be paid out before that date.