Supplementary Provisions

This Cabinet Order comes into effect as of July 1, 1995.

①The provisions of Article 10, paragraph (1), item (ii) and paragraph (2), item (ii) of the Order for Enforcement of the Income Tax Act after amendment by Article 5 (referred to as the "New Order for Enforcement of the Income Tax Act" in the following paragraph) apply to income tax for tax year 1995 and thereafter, and the provisions then in force continue to govern income tax for tax year 1994 and earlier. In this case, with regard to the application of paragraph (1), item (ii) and paragraph (2), item (ii) of that Article to income tax for each of tax years 1995 through 1997, the phrase "a person who has been issued" in paragraph (1), item (ii) of that Article is deemed to be replaced with "a person with a mental disability who has been issued by the Minister of Health and Welfare or the prefectural governor a document certifying that the degree of disability is comparable to the state of disability specified in the Appended Table of the Order for Enforcement of the National Pension Act (Cabinet Order No. 184 of 1959) or Appended Table 1 of the Order for Enforcement of the Employees' Pension Insurance Act (Cabinet Order No. 110 of 1954), or a person who has been issued", and the phrase "a person recorded" in paragraph (2), item (ii) of that Article is deemed to be replaced with "a person who has been issued by the Minister of Health and Welfare or the prefectural governor a document certifying that the degree of disability is comparable to the state of disability of the first grade specified in the Appended Table of the Order for Enforcement of the National Pension Act, or a person recorded".

②The provisions of Article 30-3, item (xix) of the New Order for Enforcement of the Income Tax Act apply to postal savings prescribed in Article 9-2, paragraph (1) of the Income Tax Act (Act No. 33 of 1965) (hereinafter in this paragraph referred to as "postal savings") that are deposited on or after the day of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern postal savings that were deposited before the Effective Date. In this case, with regard to the application of the provisions of Article 30-3, item (xix) of the New Order for Enforcement of the Income Tax Act to postal savings deposited during the period from the Effective Date to September 30, 1997, the phrase "a person who has been issued" in that item is deemed to be replaced with "a person with a mental disability who has been issued by the Minister of Health and Welfare or the prefectural governor a document certifying that the degree of disability is comparable to the state of disability specified in the Appended Table of the Order for Enforcement of the National Pension Act or Appended Table 1 of the Order for Enforcement of the Employees' Pension Insurance Act, or a person who has been issued".