①The provisions of Article 43, paragraph (1) (Notice of Change Concerning Tax-Exempt Savings) of the New Order (including where applied mutatis mutandis pursuant to Article 2-4, paragraph (3) (Nontaxation of Interest on Small Amounts of Government Bonds Held by Persons with Disabilities and Other Eligible Persons) of the Order for Enforcement of the Act on Special Measures Concerning Taxation) apply to a notice of change concerning tax-exempt savings prescribed in Article 43, paragraph (6) of the New Order, or a notice of change concerning special tax-exempt savings prescribed in Article 43, paragraph (6) of the New Order as applied mutatis mutandis pursuant to Article 2-4, paragraph (3) of the Order for Enforcement of the Act on Special Measures Concerning Taxation, that is submitted on or after the date of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern a notice of change concerning tax-exempt savings prescribed in Article 43, paragraph (6) (Notice of Change Concerning Tax-Exempt Savings) of the Order for Enforcement of the Income Tax Act before the amendment under the provisions of Article 1 (hereinafter referred to as the "Former Order"), or a notice of change concerning special tax-exempt savings prescribed in Article 43, paragraph (6) of the Former Order as applied mutatis mutandis pursuant to Article 2-4, paragraph (3) of the Order for Enforcement of the Act on Special Measures Concerning Taxation, that was submitted before the Effective Date.

②In the case where a person who, before January 1, 2016, submitted, pursuant to Article 10, paragraph (3) (Nontaxability of Interest Income, etc. from Small Amounts of Deposits Held by Persons with Disabilities and Other Eligible Persons) of the Income Tax Act before the amendment under the provisions of Article 14 (Partial Amendment of the Income Tax Act) of the Act on Arrangement of Relevant Acts Incidental to Enforcement of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 28 of 2013; hereinafter in this paragraph referred to as the "Number Use Arrangement Act") (hereinafter in this paragraph referred to as the "2013 Former Income Tax Act") (including where applied mutatis mutandis pursuant to Article 4, paragraph (2) (Nontaxation of Interest on Small Amounts of Government Bonds Held by Persons with Disabilities and Other Eligible Persons) of the Act on Special Measures Concerning Taxation before the amendment under the provisions of Article 7 (Partial Amendment of the Act on Special Measures Concerning Taxation) of the Number Use Arrangement Act (hereinafter in this paragraph referred to as the "2013 Former Act on Special Measures Concerning Taxation")), the statement of tax-exempt savings prescribed in Article 10, paragraph (3) of the 2013 Former Income Tax Act or the statement of special tax-exempt savings prescribed in Article 10, paragraph (3) of the 2013 Former Income Tax Act as applied mutatis mutandis pursuant to Article 4, paragraph (2) of the 2013 Former Act on Special Measures Concerning Taxation (limited to a person who, during the period from that date to the day before the Effective Date, has not submitted, pursuant to Article 43, paragraphs (1) through (3) (Notice of Change Concerning Tax-Exempt Savings) of the Order for Enforcement of the Income Tax Act after the amendment under the provisions of Article 15 (Partial Amendment of the Order for Enforcement of the Income Tax Act) of the Cabinet Order on the Arrangement of Ministry of Finance-Related Cabinet Orders Incidental to Enforcement of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures and the Act on Arrangement of Relevant Acts Incidental to Enforcement of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Cabinet Order No. 179 of 2014; hereinafter referred to as the "Number Use Arrangement Order") (hereinafter in this paragraph referred to as the "2014 New Order") (including where these provisions are applied mutatis mutandis pursuant to Article 2-4, paragraph (3) (Nontaxation of Interest on Small Amounts of Government Bonds Held by Persons with Disabilities and Other Eligible Persons) of the Order for Enforcement of the Act on Special Measures Concerning Taxation after the amendment under the provisions of Article 7 (Partial Amendment of the Order for Enforcement of the Act on Special Measures Concerning Taxation) of the Number Use Arrangement Order (hereinafter in this paragraph referred to as the "2014 New Order for Enforcement of the Act on Special Measures Concerning Taxation")), a notice of change concerning tax-exempt savings prescribed in Article 43, paragraph (6) of the 2014 New Order or a notice of change concerning special tax-exempt savings prescribed in Article 43, paragraph (6) of the 2014 New Order as applied mutatis mutandis pursuant to Article 2-4, paragraph (3) of the 2014 New Order for Enforcement of the Act on Special Measures Concerning Taxation, and other persons specified by Ministry of Finance Order) first submits, on or after the Effective Date, pursuant to Article 43, paragraph (1) (Notice of Change Concerning Tax-Exempt Savings) of the Order for Enforcement of the Income Tax Act (including where applied mutatis mutandis pursuant to Article 2-4, paragraph (3) of the Order for Enforcement of the Act on Special Measures Concerning Taxation), a notice of change concerning tax-exempt savings prescribed in Article 43, paragraph (6) of the Order for Enforcement of the Income Tax Act or a notice of change concerning special tax-exempt savings prescribed in Article 43, paragraph (6) of the Order for Enforcement of the Income Tax Act as applied mutatis mutandis pursuant to Article 2-4, paragraph (3) of the Order for Enforcement of the Act on Special Measures Concerning Taxation (limited to the case where, on or after the Effective Date, the person has not submitted, pursuant to Article 43, paragraph (2) or (3) of the Order for Enforcement of the Income Tax Act (including where these provisions are applied mutatis mutandis pursuant to Article 2-4, paragraph (3) of the Order for Enforcement of the Act on Special Measures Concerning Taxation), a notice of change concerning tax-exempt savings prescribed in Article 43, paragraph (6) of the Order for Enforcement of the Income Tax Act or a notice of change concerning special tax-exempt savings prescribed in Article 43, paragraph (6) of the Order for Enforcement of the Income Tax Act as applied mutatis mutandis pursuant to Article 2-4, paragraph (3) of the Order for Enforcement of the Act on Special Measures Concerning Taxation, and other cases specified by Ministry of Finance Order), with regard to the application of Article 43, paragraph (1) of the Order for Enforcement of the Income Tax Act (including where applied mutatis mutandis pursuant to Article 2-4, paragraph (3) of the Order for Enforcement of the Act on Special Measures Concerning Taxation), the phrase "to fall under any of the following cases" in Article 43, paragraph (1) of the Order for Enforcement of the Income Tax Act is deemed to be replaced with "to have changed the person's name, domicile or individual number (with regard to a change of domicile, limited to a change of domicile within Japan and a change of domicile from a place outside Japan to a place within Japan other than the former place of domicile)", the phrase "identity verification document (in the case falling under item (i), that identity verification document or a copy of the certificate of residence certifying the person's name or domicile before the change and name or domicile after the change or other document specified by Ministry of Finance Order; hereinafter in this paragraph referred to as "identity verification document, etc.")" is deemed to be replaced with "identity verification document", and the phrase "that identity verification document, etc." is deemed to be replaced with "that identity verification document".

The provisions of Article 72, paragraph (1) (Lump-Sum Payments Deemed to Be Severance Pay or Other Such Compensation) of the New Order apply to the lump-sum payments prescribed in that paragraph that are to be paid 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 the lump-sum payments prescribed in Article 72, paragraph (1) (Lump-Sum Payments Deemed to Be Severance Pay or Other Such Compensation) of the Former Order that are to be paid before that date.

The provisions of Article 82-2, paragraph (1) (Annuities Treated as a public pension or retirement package) of the New Order apply to the annuities prescribed in that paragraph that are to be paid 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 the annuities prescribed in Article 82-2, paragraph (1) (Annuities Treated as a public pension or retirement package) of the Former Order that are to be paid before that date.

①The provisions of Article 112, paragraph (2) (Acquisition Price of Shares, etc. Acquired Through a Merger) of the New Order apply to a merger without consideration prescribed in that paragraph that takes place on or after the Effective Date, and the provisions then in force continue to govern a merger without consideration prescribed in Article 112, paragraph (2) (Acquisition Price of Shares, etc. Acquired Through a Merger) of the Former Order that took place before the Effective Date.

②The provisions of Article 113, paragraph (2) (Acquisition Price of Shares, etc. Acquired Through a Company Split by Split-Off) of the New Order apply to a company split by split-off without consideration prescribed in that paragraph that takes place on or after the Effective Date, and the provisions then in force continue to govern a company split by split-off without consideration prescribed in Article 113, paragraph (2) (Acquisition Price of Shares, etc. Acquired Through a Company Split by Split-Off) of the Former Order that took place before the Effective Date.

①The provisions of Articles 148 through 152 (Reserve for Returned Goods) and Article 292, paragraph (1) (limited to the portion pertaining to item (viii)) (Calculation of Tax Base, etc. of Income Taxes Imposed on Aggregate Income Pertaining to Income Attributable to a Permanent Establishment) of the Former Order, which are based on the provisions of Article 53 (Reserve for Returned Goods) of the Income Tax Act before the amendment under the provisions of Article 1 (Partial Amendment of the Income Tax Act) of the Amending Act that is to remain in force pursuant to the provisions of Article 5, paragraph (1) (Transitional Measures Concerning Reserve for Returned Goods of Individuals) of the Supplementary Provisions of the Amending Act (hereinafter referred to as the "Former Act") (including where calculated in accordance with Article 165, paragraph (1) (Calculation of the Tax Base, Tax Amount, etc. of Income Taxes Imposed on Aggregate Income) of the Former Act), remain in force. In this case, the phrase "Article 65, paragraph (3) of the Act" in Article 150, paragraph (1), item (i) of the Former Order is deemed to be replaced with "the lease transfer prescribed in Article 65, paragraph (1) (Time of Attribution of Revenue and Expenses Pertaining to Lease Transfer) of the Income Tax Act before the amendment under the provisions of Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2025; hereinafter in this item referred to as the "2025 Amending Act") (hereinafter in this item referred to as the "2025 Former Act") or Article 65, paragraph (3) of the Income Tax Act before the amendment under the provisions of Article 1 (Partial Amendment of the Income Tax Act) of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018) that is to remain in force pursuant to the provisions of Article 8, paragraph (1) (Transitional Measures Concerning the Time of Attribution of Revenue and Expenses Pertaining to Lease Transfer) of the Supplementary Provisions of that Act (hereinafter in this item referred to as the "Former Operative Act")", the phrase "those to which the provisions of paragraph (1), main clause or paragraph (2) of that Article have been applied" is deemed to be replaced with "those to which the provisions of Article 65, paragraph (1), main clause or paragraph (2) of the 2025 Former Act, Article 65, paragraph (1), main clause or paragraph (2), main clause (Time of Attribution of Revenue and Expenses Pertaining to Lease Transfer) of the Income Tax Act before the amendment under the provisions of Article 1 of the 2025 Amending Act that is to remain in force pursuant to the provisions of Article 4, paragraph (2) (Transitional Measures Concerning the Time of Attribution of Revenue and Expenses Pertaining to Lease Transfer) of the Supplementary Provisions of the 2025 Amending Act (hereinafter in this item referred to as the "2025 Former Operative Act"), or Article 65, paragraph (1), main clause of the Former Operative Act have been applied", the phrase "paragraph (3) of that Article" is deemed to be replaced with "the lease transfer prescribed in Article 65, paragraph (1) of the 2025 Former Act or Article 65, paragraph (3) of the Former Operative Act", and the phrase "those to which the provisions of paragraph (1), main clause or paragraph (2) of that Article have been applied" is deemed to be replaced with "those to which the provisions of Article 65, paragraph (1), main clause or paragraph (2) of the 2025 Former Act, Article 65, paragraph (1), main clause or paragraph (2), main clause of the 2025 Former Operative Act, or Article 65, paragraph (1), main clause of the Former Operative Act have been applied", and in Article 292, paragraph (1), item (viii) of the Former Order, the phrase "Article 65, paragraph (3) of the Act" is deemed to be replaced with "the lease transfer prescribed in Article 65, paragraph (1) (Time of Attribution of Revenue and Expenses Pertaining to Lease Transfer) of the Income Tax Act before the amendment under the provisions of Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2025; hereinafter in this item referred to as the "2025 Amending Act") (hereinafter in this item referred to as the "2025 Former Act") or Article 65, paragraph (3) of the Income Tax Act before the amendment under the provisions of Article 1 (Partial Amendment of the Income Tax Act) of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018) that is to remain in force pursuant to the provisions of Article 8, paragraph (1) (Transitional Measures Concerning the Time of Attribution of Revenue and Expenses Pertaining to Lease Transfer) of the Supplementary Provisions of that Act (hereinafter in this item referred to as the "Former Operative Act")", and the phrase "paragraph (1), main clause or paragraph (2) of that Article" is deemed to be replaced with "Article 65, paragraph (1), main clause or paragraph (2) of the 2025 Former Act, Article 65, paragraph (1), main clause or paragraph (2), main clause (Time of Attribution of Revenue and Expenses Pertaining to Lease Transfer) of the Income Tax Act before the amendment under the provisions of Article 1 of the 2025 Amending Act that is to remain in force pursuant to the provisions of Article 4, paragraph (2) (Transitional Measures Concerning the Time of Attribution of Revenue and Expenses Pertaining to Lease Transfer) of the Supplementary Provisions of the 2025 Amending Act, or Article 65, paragraph (1), main clause of the Former Operative Act".

②The amount specified by Cabinet Order prescribed in Article 5, paragraph (3) of the Supplementary Provisions of the Amending Act is the amount of the reserve for returned goods account that, in the case where the individual prescribed in Article 5, paragraph (3) of the Supplementary Provisions of the Amending Act died before the Effective Date, was included in necessary expenses in calculating the amount of business income of that individual for tax year 2018, pursuant to Article 53, paragraph (1) of the Former Act (including where calculated in accordance with Article 165, paragraph (1) of the Former Act).