Supplementary Provisions

①This Cabinet Order comes into effect on October 20, 2014.

②The provisions of Article 20-2 (Commutation Allowances Treated as Nontaxable) of the Order for Enforcement of the Income Tax Act after the amendment (referred to as the "New Order" in the following paragraph) apply to the new commuting allowance (meaning commutation allowances and similar allowances to be received on or after April 1, 2014, excluding those paid additionally as the difference of such allowances to be received before that date; the same applies in the following paragraph), and the provisions then in force continue to govern the commutation allowances prescribed in Article 20-2 (Commutation Allowances Treated as Nontaxable) of the Order for Enforcement of the Income Tax Act before the amendment that are to be received before that date (including such commutation allowances to be received on or after that date that are paid additionally as the difference of those to be received before that date).

③With regard to the application of the provisions of Part IV, Chapter II, Section 1 (Obligation to Withhold Taxes on Salary Income and Tax Amount Collected) of the Income Tax Act to a new commuting allowance received before the date of enforcement of this Cabinet Order, notwithstanding Article 20-2 of the New Order and the preceding paragraph, the provisions then in force continue to govern.