The provisions of Article 205, paragraph (1) (Scope of Relatives Eligible for Application of Deduction of Casualty Losses) of the New Order apply to the income tax for 2020 and subsequent years, and the provisions then in force continue to govern the income tax for tax year 2019 and earlier years.

The provisions of Article 217, item (i)-2 (Scope of Corporations That Contribute Significantly to the Promotion of the Public Interest) of the New Order apply to a specified donation prescribed in Article 78, paragraph (1) (Donation Deduction) of the New Act that an individual pays on or after the Effective Date, and the provisions then in force continue to govern a specified donation prescribed in Article 78, paragraph (1) (Donation Deduction) of the Former Act that an individual paid before the Effective Date.

The provisions of Article 225-2 (Income to Be Attributed to a Foreign Office or Similar Establishment) of the New Order apply to the income tax for tax year 2019 and subsequent years, and the provisions then in force continue to govern the income tax for 2018 and earlier years.

The provisions of Article 225-5 (limited to the portion pertaining to item (iii)) (Scope of Business That Has as Its Main Content the Provision of Personal Services) of the New Order apply to the income tax for tax year 2019 and subsequent years, and the provisions then in force continue to govern the income tax for 2018 and earlier years.

The provisions of Article 281, paragraph (1) (limited to the portion pertaining to item (v)) and paragraphs (8) through (10) (Income Arising from the Transfer of Assets Located in Japan) of the New Order apply to the income tax for tax year 2019 and subsequent years, and the provisions then in force continue to govern the income tax for 2018 and earlier years.

The provisions of Article 300, paragraphs (2) through (14) (Special Provisions on Taxation of Interest and Similar Income from Trust Property) of the New Order apply to a distribution of proceeds prescribed in paragraph (2) of that Article that is paid on or after January 1, 2020, and the provisions then in force continue to govern a distribution of proceeds prescribed in Article 300, paragraph (2) (Deduction of the Amount of Income Tax Paid on Trust Property) of the Former Order that was paid before that date.

The provisions of Article 306-2 (Special Provisions on Taxation of Interest and Similar Income from Trust Property) of the New Order apply to a distribution of proceeds prescribed in paragraph (1) of that Article that is paid on or after January 1, 2020, and the provisions then in force continue to govern a distribution of proceeds prescribed in Article 306-2 (Deduction of the Amount of Income Tax Paid on Trust Property) of the Former Order that was paid before that date.

The provisions of Article 319-6, paragraph (1) (Adjustment of the Amount Deducted from the Amount of Public Pension or Retirement Package) of the New Order apply to a public pension or retirement package prescribed in that paragraph that is payable on or after the date specified in Article 1, item (vi) (Effective Date) of the Supplementary Provisions, and the provisions then in force continue to govern a public pension or retirement package prescribed in Article 319-6, paragraph (1) (Adjustment of the Amount Deducted from the Amount of Public Pension or Retirement Package) of the Former Order that is payable before that date.

①The provisions of Article 336, paragraph (3) (Notice by a Person Receiving Interest, Dividends, etc. on Deposits and Savings, Shares, etc.) of the New Order apply where notice is given pursuant to the provisions of that paragraph on or after the Effective Date, and the provisions then in force continue to govern where notice was given pursuant to the provisions of Article 336, paragraph (3) (Notice by a Person Receiving Interest, Dividends, etc. on Deposits and Savings, Shares, etc.) of the Former Order before the Effective Date.

②The provisions of Article 337, paragraph (3) (Presentation of a Copy of the Certificate of Residence or Other Documents Relating to Notice, etc.) of the New Order apply where notice is given pursuant to the provisions of Article 336, paragraph (3) of the New Order on or after the Effective Date.

③The provisions of Article 338, paragraph (1) (Confirmation, etc. by the Head of the business office of a Savings Institution, etc.) of the New Order apply where notice is given pursuant to the provisions of Article 336, paragraph (3) of the New Order on or after the Effective Date, and the provisions then in force continue to govern where notice was given pursuant to the provisions of Article 336, paragraph (3) of the Former Order before the Effective Date.

④With regard to the application of Article 336, paragraph (3) and Article 337, paragraph (3) (Presentation of a Copy of the Certificate of Residence or Other Documents Relating to Notice, etc.) of the Order for Enforcement of the Income Tax Act in the case where a person who, before January 1, 2016, gave notice under the items of Article 336, paragraph (2) (Notice by a Person Receiving Interest, Dividends, etc. on Deposits and Savings, Shares, etc.) of the Order for Enforcement of the Income Tax Act prior to amendment by the provisions of Article 15 (Partial Amendment of the Order for Enforcement of the Income Tax Act) of the Number Use Arrangement Order (hereinafter referred to as the "2014 Former Order"), and who receives on or after that date payment of the interest and similar income or dividends and similar income specified in those items (limited to a person who has not given notice pursuant to the provisions of Article 16, paragraph (5) (Transitional Measures Accompanying Partial Amendment of the Order for Enforcement of the Income Tax Act) of the Number Use Arrangement Order; hereinafter in this paragraph referred to as a "person who has not notified the individual number"), first changes the name or address (meaning the address prescribed in Article 336, paragraph (1) (Notice by a Person Receiving Interest, Dividends, etc. on Deposits and Savings, Shares, etc.) of the Order for Enforcement of the Income Tax Act; the same applies hereinafter) of that person who has not notified the individual number during the period from the Effective Date until the payment date, prescribed in Article 16, paragraph (5) of the Number Use Arrangement Order, of the interest and similar income or dividends and similar income specified in each item in accordance with the category of cases set forth in that item that first comes on or after the elapsed date prescribed in Article 16, paragraph (5) of the Number Use Arrangement Order, the phrase "corporate number (or, if the person is an individual, the name and address after the change)" in Article 336, paragraph (3), item (i) of the Order for Enforcement of the Income Tax Act is deemed to be replaced with "individual number or corporate number", and the phrase "an individual under paragraph (3), item (i) of that Article" in Article 337, paragraph (3) of that Order is deemed to be replaced with "an individual (excluding a person who has not notified the individual number prescribed in Article 21, paragraph (4) (Transitional Measures Concerning Notice by a Person Receiving Interest, Dividends, etc. on Deposits and Savings, Shares, etc.) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act, etc. (Cabinet Order No. 131 of 2018)) under paragraph (3), item (i) of the preceding Article".

①The provisions of Article 339, paragraph (4) (Submission of Paper-Based Notice, etc. on Interest and Similar Income from Bearer Public and Corporate Bonds) of the New Order (including as applied mutatis mutandis pursuant to paragraph (5) of that Article) apply where the documents prescribed in paragraph (4) of that Article are submitted on or after the Effective Date, and the provisions then in force continue to govern where the documents prescribed in Article 339, paragraph (4) (Submission of Paper-Based Notice, etc. on Interest and Similar Income from Bearer Public and Corporate Bonds) of the Former Order were submitted before the Effective Date.

②The provisions of Article 337, paragraph (3) (Presentation of a Copy of the Certificate of Residence or Other Documents Relating to Notice, etc.) of the New Order as applied mutatis mutandis pursuant to Article 339, paragraph (9) of the New Order apply where the documents prescribed in Article 339, paragraph (4) of the New Order are submitted on or after the Effective Date.

③The provisions of Article 338, paragraph (1) (Confirmation, etc. by the Head of the business office of a Savings Institution, etc.) of the New Order as applied mutatis mutandis pursuant to Article 339, paragraph (9) of the New Order apply where the documents prescribed in Article 339, paragraph (4) of the New Order are submitted on or after the Effective Date, and the provisions then in force continue to govern where the documents prescribed in Article 339, paragraph (4) of the Former Order were submitted before the Effective Date.

①The provisions of Article 342, paragraph (3) (Notice by a Person Receiving Consideration for the Transfer of Shares, etc.) of the New Order apply where notice is given pursuant to the provisions of that paragraph on or after the Effective Date, and the provisions then in force continue to govern where notice was given pursuant to the provisions of Article 342, paragraph (3) (Notice by a Person Receiving Consideration for the Transfer of Shares, etc.) of the Former Order before the Effective Date.

②The provisions of Article 343, paragraph (3) (Presentation of a Copy of the Certificate of Residence or Other Documents Relating to Notice by a Person Receiving Consideration for the Transfer of Shares, etc.) of the New Order apply where notice is given pursuant to the provisions of Article 342, paragraph (3) of the New Order on or after the Effective Date.

③The provisions of Article 344, paragraph (1) (Confirmation, etc. by the Payer of Consideration for the Transfer of Shares, etc.) of the New Order apply where notice is given pursuant to the provisions of Article 342, paragraph (3) of the New Order on or after the Effective Date, and the provisions then in force continue to govern where notice was given pursuant to the provisions of Article 342, paragraph (3) of the Former Order before the Effective Date.

④With regard to the application of Article 342, paragraph (3) and Article 343, paragraph (3) (Presentation of a Copy of the Certificate of Residence or Other Documents Relating to Notice by a Person Receiving Consideration for the Transfer of Shares, etc.) of the Order for Enforcement of the Income Tax Act in the case where a person who, before January 1, 2016, gave notice under the items of Article 342, paragraph (2) (Notice by a Person Receiving Consideration for the Transfer of Shares, etc.) of the 2014 Former Order, and who receives on or after that date payment of the consideration prescribed in paragraph (1) of that Article for the transfer of shares, etc. specified in those items (limited to a person who has not given notice pursuant to the provisions of Article 16, paragraph (13) (Transitional Measures Accompanying Partial Amendment of the Order for Enforcement of the Income Tax Act) of the Number Use Arrangement Order; hereinafter in this paragraph referred to as a "person who has not notified the individual number"), first changes the name or address of that person who has not notified the individual number during the period from the Effective Date until the payment date, prescribed in Article 16, paragraph (13) of the Number Use Arrangement Order, of the consideration prescribed in Article 342, paragraph (1) (Notice by a Person Receiving Consideration for the Transfer of Shares, etc.) of the Order for Enforcement of the Income Tax Act for the transfer of shares, etc. specified in each item in accordance with the category of cases set forth in that item that first comes on or after the elapsed date prescribed in Article 16, paragraph (13) of the Number Use Arrangement Order, the phrase "corporate number (or, if the person is an individual, the name and address after the change)" in Article 342, paragraph (3), item (i) of the Order for Enforcement of the Income Tax Act is deemed to be replaced with "individual number or corporate number", and the phrase "an individual under paragraph (3), item (i) of that Article" in Article 343, paragraph (3) of that Order is deemed to be replaced with "an individual (excluding a person who has not notified the individual number prescribed in Article 23, paragraph (4) (Transitional Measures Concerning Notice by a Person Receiving Consideration for the Transfer of Shares, etc.) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act, etc. (Cabinet Order No. 131 of 2018)) under paragraph (3), item (i) of the preceding Article".