Supplementary Provisions

①This Cabinet Order comes into effect on the date of promulgation.

②Articles 185 (Calculation of the Amount of Miscellaneous Income Pertaining to Annuities Based on Life Insurance Contracts, etc. Relating to Inheritance, etc.) and 186 (Calculation of the Amount of Miscellaneous Income Pertaining to Annuities Based on Casualty Insurance Policies or Similar Contracts Relating to Inheritance, etc.) of the Order for Enforcement of the Income Tax Act after the amendment (hereinafter referred to as the "New Order") apply to the calculation of the amount of miscellaneous income for the income tax for 2010 and thereafter, and, in the case where a Tax Return prescribed in Article 2, paragraph (1), item (xxxvii) (Definitions) of the Income Tax Act is submitted on or after the date of enforcement of this Cabinet Order or a request for Reassessment under Article 23, paragraph (1) or (2) (Request for Reassessment) of the Act on General Rules for National Taxes (Act No. 66 of 1962) is made on or after that date, to the calculation of the amount of miscellaneous income pertaining to annuities based on life insurance contracts, etc. prescribed in Article 185, paragraph (1) of the New Order or the calculation of the amount of miscellaneous income pertaining to annuities based on casualty insurance policies or similar contracts prescribed in Article 186, paragraph (1) of the New Order.