The provisions of Article 79 (limited to the portion pertaining to paragraph (1), item (iii)) (Acts Deemed to Be Transfers of Assets) of the New Order apply to the establishment of a land leasehold right prescribed in that paragraph that an individual carries out on or after the date this Cabinet Order comes into effect.

①The provisions of Article 145, paragraph (2) (Transfer Limit to the Reserve Account for Bad Debts for Collectively Assessed Loans) of the New Order apply to the income tax for 2015 and subsequent years, and the provisions then in force continue to govern the income tax for 2014 and earlier years.

②With regard to the application of the provisions of Article 145, paragraph (2) of the New Order to the income tax for 2015 of a Resident prescribed in Article 145, paragraph (1) of the New Order, where the Resident dies before the date this Cabinet Order comes into effect, the phrase "January 1, 2015" in Article 145, paragraph (2) of the New Order is deemed to be replaced with "January 1, 1998", and the phrase "2015 and 2016" is deemed to be replaced with "1998 and 1999".

③With regard to the application of the provisions of Article 145, paragraph (2) of the New Order to the income tax for 2016 of a Resident prescribed in Article 145, paragraph (1) of the New Order, where the Resident dies during the period from January 1 to December 31, 2016, the phrases "December 31 of each of the years 2015 and 2016" and "December 31 of each of those years" in Article 145, paragraph (2) of the New Order are deemed to be replaced with "December 31, 2015 and the time of death".

①With regard to the application of Article 170, paragraph (1) (Special Provisions for Capital Gains, etc. upon Departure from Japan) of the New Order during the period from July 1 to December 31, 2015, the phrase "or paragraph (4) (Special Provisions on Taxation of Capital Gains, etc. on General Shares, etc.) or Article 37-11, paragraph (3) or (4) (Special Provisions on Taxation of Capital Gains, etc. on Listed Shares, etc.)" in that paragraph is deemed to be replaced with "or paragraph (4) (Special Provisions on Taxation of Capital Gains, etc. on Shares, etc.)"; the phrase "capital gains, etc. from general shares, etc. prescribed in Article 37-10, paragraph (1) of that Act or capital gains, etc. from listed shares, etc. prescribed in Article 37-11, paragraph (1) of that Act" is deemed to be replaced with "capital gains, etc. from shares, etc. prescribed in paragraph (1) of that Article"; the phrase "the items of Article 37-10, paragraph (3) or (4) or the items of Article 37-11, paragraph (4) of that Act" is deemed to be replaced with "the items of paragraph (3) or (4) of that Article"; and the phrase "Article 37-10, paragraph (2) of that Act" is deemed to be replaced with "paragraph (2) of that Article".

②With regard to the application of Article 170, paragraph (3), item (i) and Article 170-2, paragraph (1) (Special Provisions for Capital Gains, etc. When Assets Are Transferred to a Nonresident by Gift or Similar Transfer) of the Order for Enforcement of the Income Tax Act in the case where a Resident has had a period of residence before July 1, 2015 with a status of residence in the upper column of Appended Table II (Status of Residence) of the Immigration Control and Refugee Recognition Act (Cabinet Order No. 319 of 1951), the phrase "excluding the period" in Article 170, paragraph (3), item (i) of that Order is deemed to be replaced with "excluding the period and any period of residence through June 30, 2015 with a status of residence in the upper column of Appended Table II (Status of Residence) of that Act".

The provisions of Article 182-2, paragraph (2) (Inclusion in Necessary Expenses of Non-Deductible Consumption Tax Amount, etc. on Assets) of the New Order apply to the income tax for 2015 and subsequent years, and the provisions then in force continue to govern the income tax for 2014 and earlier years.

The provisions of Article 222 (Calculation of Maximum Credit) and Article 222-2 (Amount of Foreign Income Tax Not Eligible for Foreign Tax Credit) of the Former Order, which are based on the provisions of Article 95 (Foreign Tax Credit) of the 2014 Former Income Tax Act that are to remain in force pursuant to the provisions of Article 7, paragraph (2) (Transitional Measures Concerning Foreign Tax Credit) of the Supplementary Provisions of the 2014 Amendment Act, remain in force. In this case, with regard to the application of Article 222-2, paragraph (3), item (ii) of the Former Order during the period from January 1 to December 31, 2016, the phrase "dividends and similar income" in that item is deemed to be replaced with "dividends and similar income or dividends and similar income on listed shares, etc. in a Minor's account prescribed in Article 9-9, paragraph (1) (Tax Exemption on Dividend Income from Small-Amount Listed Shares, etc. in a Minor's Account) of that Act".

The provisions of Article 258 (Calculation of Tax Amount Where a Nonresident Becomes a Resident in the Middle of a Year) of the New Order apply to the income tax for 2017 and subsequent years, and the provisions then in force continue to govern the income tax for 2016 and earlier years.

With regard to the application of Article 161 (Domestic Source Income) of the 2014 Former Income Tax Act, which is to remain in force pursuant to the provisions of Article 10, paragraph (2) (Transitional Measures for Domestic Source Income, etc.) of the Supplementary Provisions of the 2014 Amendment Act, the provisions of Articles 279 through 288 (Income Arising from Business Conducted in Japan, etc.) of the Former Order remain in force.

With regard to the application of Article 164, paragraph (1) (How Nonresidents Are Taxed) and Article 165 (Calculation of the Tax Base and Amount of Income Taxes Imposed on Aggregate Income) of the 2014 Former Income Tax Act, which are to remain in force pursuant to the provisions of Article 11, paragraph (2) (Transitional Measures Concerning the Method of Taxation of Nonresidents, etc.) of the Supplementary Provisions of the 2014 Amendment Act, the provisions of Articles 289 through 292 (Branches and Other Fixed Places of Business of a Nonresident, etc.) of the Former Order remain in force.

With regard to the application of Article 214, paragraphs (1) through (3) (Domestic Source Income of Nonresidents Which Is Exempt from Withholding) of the 2014 Former Income Tax Act, which are to remain in force pursuant to the provisions of Article 19, paragraph (3) (Transitional Measures Concerning the Obligation to Withhold Tax, etc.) of the Supplementary Provisions of the 2014 Amendment Act, the provisions of Articles 330 through 333 (Requirements Allowing a Nonresident to Be Exempt from Withholding, etc.) of the Former Order remain in force.

With regard to the application of Article 225, paragraph (1) (Payment Reports and Notice of Payment) of the Income Tax Act as amended by the provisions of Article 1 (Partial Amendment of the Income Tax Act) of the 2014 Amendment Act, in the case where there is domestic source income set forth in Article 161, paragraph (1), item (iv) or item (viii) (Domestic Source Income) of the Income Tax Act as so amended, the payment of which is finalized or made during the period from April 1 to December 31, 2016, the phrase "or the domestic source income set forth in Article 161, paragraph (1), item (iv)" in Article 225, paragraph (1) of the Income Tax Act as so amended is deemed to be replaced with "or the domestic source income set forth in Article 161, paragraph (1), item (iv) (limited to that which falls under what is set forth in Article 161, item (i)-2 of the Income Tax Act as it stood prior to amendment by the provisions of Article 1 (Partial Amendment of the Income Tax Act) of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014) (referred to as the "Former Income Tax Act" in item (viii)))", and the phrase "Article 161, paragraph (1), item (iv) or item (vi)" in item (viii) of Article 225, paragraph (1) of the Income Tax Act as so amended is deemed to be replaced with "Article 161, paragraph (1), item (iv) (limited to that which falls under what is set forth in Article 161, item (i)-2 of the Former Income Tax Act), item (vi), item (vii), item (viii) (limited to that which falls under what is set forth in Article 161, item (iv) of the Former Income Tax Act), or item (ix)".