Supplementary Provisions

①This Ministerial Order comes into effect as of April 1, 1974.

②Except as otherwise provided, the provisions of the Regulation for Enforcement of the Income Tax Act as amended (hereinafter referred to as "the New Regulation") apply to income tax for 1974 and thereafter, and for income tax for 1973 and earlier, the provisions then in force continue to govern.

③The provisions of Article 36-3, paragraph (3) (Matters to Be Stated in the Written Notification Concerning Salary of Relatives Employed Only by a Blue-Return Filer, etc.) of the New Regulation apply to the case where a person has come to have a relative employed only by a blue-return filer prescribed in that paragraph on or after the date this Ministerial Order comes into effect (hereinafter referred to as "the Effective Date"), and for the case where a person has come to have that relative employed only by a blue-return filer before that date, the provisions then in force continue to govern.

④The provisions of Article 55, item (iv) (Matters to Be Stated in the Written Application for Approval to File a Blue Return) of the New Regulation apply to the written application prescribed in Article 144 (Application for Approval to File a Blue Return) of the Income Tax Act that is submitted pursuant to that Article on or after January 1, 1975, and for those written applications that are submitted before that date, the provisions then in force continue to govern.

⑤With respect to income tax for 1974, in the return prescribed in Article 194, paragraph (1) (Salary Income Earner's Return for Deduction for Dependents, etc.) of the Income Tax Act that is submitted pursuant to that paragraph by a person who is subject to the deduction of 225,000 yen prescribed in Article 84, paragraph (1) (Deduction for Dependents) of the Income Tax Act as read pursuant to Article 3, paragraph (2) (Special Provisions on Income Deductions, etc. and the Calculation of Tax Amounts for Income Tax for 1974) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act and the Act on Reduction, Exemption, Deferment of Collection, etc. of Taxes of Disaster Victims (Act No. 15 of 1974) (hereinafter referred to as "person eligible for the special dependent deduction amount"), a statement to the effect that the deduction applies is to be made, in addition to the matters set forth in the items of Article 194, paragraph (1) of the Income Tax Act.

⑥The provisions of Article 84, paragraph (2) (Payment Reports on Remuneration and Fees) and Article 85, paragraph (2) (Payment Reports on Distribution of Proceeds Under Silent Partnership Contracts, etc.) of the New Regulation apply to the reports prescribed in Article 225, paragraph (1) of the Income Tax Act that are submitted pursuant to Article 225, paragraph (1), items (iii) and (vii) (Payment Reports) of the Income Tax Act on or after the Effective Date, and for those reports that are submitted before that date, the provisions then in force continue to govern.

⑦The provisions of Article 93, paragraph (1) (Withholding Receipts for Salary or Other Wage) of the New Regulation and the form prescribed in Appended Table VI (1) apply to the Withholding receipt prescribed in Article 226, paragraph (1) (Withholding Receipts) of the Income Tax Act that is submitted or delivered pursuant to that paragraph on or after the Effective Date (hereinafter referred to as "Withholding receipt"), and for Withholding receipts that are submitted or delivered before that date, the provisions then in force continue to govern.

⑧In the Withholding receipt of a person eligible for the special dependent deduction amount pertaining to income tax for 1974, a statement to the effect that the person is a person eligible for the special dependent deduction amount is to be made, in addition to the matters set forth in the items of Article 93, paragraph (1) of the New Regulation.

⑨The provisions of Article 97, paragraph (2) (Reports on Dividend Income Received by the Person of Record) of the New Regulation apply to the report prescribed in Article 228 (Reports on Dividend Income Received by the Person of Record) of the Income Tax Act that is submitted pursuant to that Article on or after the Effective Date, and for those reports that are submitted before that date, the provisions then in force continue to govern.