Supplementary Provisions

This Cabinet Order comes into effect as of April 1, 1993; provided, however, that the provisions amending Article 217, paragraph (1), item (i) and the provisions of Article 6, paragraph (1) of the Supplementary Provisions come into effect as of the day of enforcement of the Act Partially Amending the Environment Corporation Act (Act No. 42 of 1993).

①The provisions of Article 4, item (ii) (Scope of Instruments Equivalent to Securities) of the Order for Enforcement of the Income Tax Act after amendment (hereinafter referred to as the "New Order") apply to income tax for tax year 1993 and thereafter, and the provisions then in force continue to govern income tax for tax year 1992 and earlier.

②With regard to an individual who, at the time of enforcement of this Cabinet Order, actually holds instruments or certificates listed in Article 4, item (ii) of the New Order, Article 106, paragraph (2) (Selection of Method of Valuation of Securities) of the Order for Enforcement of the Income Tax Act applies on the assumption that the individual acquired those instruments or certificates on the day of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date").

A certification received before the Effective Date under Article 10, paragraph (1), item (vii) or paragraph (2), item (vi) (Scope of Persons with a Disability and Persons with a Particular Disability) of the Order for Enforcement of the Income Tax Act before amendment (hereinafter referred to as the "Former Order") is deemed to be a certification under Article 10, paragraph (1), item (vii) or paragraph (2), item (vi) (Scope of Persons with a Disability and Persons with a Particular Disability) of the New Order.

The provisions of Article 73, paragraph (1), item (v), (e) (Requirements for Specified Retirement Allowance Mutual Aid Organizations) of the New Order apply where approval under that paragraph (including approval of a change under Article 74, paragraph (5) (Approval of Specified Retirement Allowance Mutual Aid Organizations) of the New Order) is received on or after the Effective Date.

The provisions of Article 79, paragraph (1) (Acts Deemed to Be Transfers of Assets) of the New Order apply to the establishment of a land leasehold right or servitude prescribed in that paragraph that an individual carries out on or after the Effective Date, and the provisions then in force continue to govern the establishment of a land leasehold right or servitude prescribed in Article 79, paragraph (1) (Acts Deemed to Be Transfers of Assets) of the Former Order that an individual carried out before the Effective Date.

①The provisions of Article 217, paragraph (1), item (i) (Scope of Juridical Persons Contributing Significantly to the Promotion of Public Interest) of the New Order apply to specified donations prescribed in Article 78, paragraph (1) (Donation Deduction) of the Income Tax Act that an individual makes on or after the day of enforcement of the Act Partially Amending the Environment Corporation Act, and the provisions then in force continue to govern those specified donations that an individual made before that day.

②The provisions of Article 217, paragraph (1), items (iii) and (iv) of the New Order apply to specified donations prescribed in Article 78, paragraph (1) of the Income Tax Act that an individual makes on or after the Effective Date, and the provisions then in force continue to govern those specified donations that an individual made before the Effective Date.

The provisions of Article 280, paragraph (2) (Income from the Transfer of Assets in Japan) of the New Order apply to income arising from the transfer of assets listed in item (ii) of that paragraph that an individual carries out on or after the Effective Date, and the provisions then in force continue to govern income arising from the transfer of those assets that an individual carried out before the Effective Date.

The provisions of Article 320, paragraphs (1) and (3) (Withholding from Remuneration or Fees, Contract Money, or Monetary Awards) of the New Order apply to remuneration or fees listed in Article 204, paragraph (1), items (i) and (iv) (Obligation to Withhold Taxes on Remuneration, Fees, etc.) of the Income Tax Act that are to be paid on or after May 1, 1993, and the provisions then in force continue to govern those remuneration or fees that are to be paid before that day.