Supplementary Provisions

①This Ministerial Order comes into effect as of April 1, 1982.

②The provisions of Article 3-2, paragraph (1) (Scope, etc. of Securities Exempt from Taxation on Interest Income, etc.) of the Regulation for Enforcement of the Income Tax Act as amended (hereinafter referred to as "the New Regulation") apply to the Securities prescribed in Article 10, paragraph (1) (Exemption from Taxation of Interest Income, etc. on Small-Amount Deposits) of the Income Tax Act that are purchased on or after the date this Ministerial Order comes into effect (hereinafter referred to as "the Effective Date"), and for those Securities purchased before the Effective Date, the provisions then in force continue to govern.

③The provisions of Article 19-2 (Scope of Establishment of Easements Deemed to Be Transfer of Assets) of the New Regulation apply to income tax for 1982 and thereafter.

④The 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) of the New Regulation 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, and for those Withholding receipts that were submitted or delivered before the Effective Date, the provisions then in force continue to govern.

⑤In the case where the Withholding receipt prescribed in Article 93, paragraph (1) of the New Regulation pertaining to the salary or other wage for 1982 (meaning the salary or other wage prescribed in that paragraph) is submitted or delivered on or after the Effective Date, with respect to the provisions of Article 93, paragraph (1) of the New Regulation and the form prescribed in Appended Table VI (1) of the New Regulation, the phrase "the amount" in Article 93, paragraph (1), item (ix) of the New Regulation is deemed to be replaced with "the amount and the housing savings year-end adjustment deduction amount prescribed in Article 41-5, paragraph (1) (Housing Savings Deduction in Year-End Adjustment) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 8 of 1982), which is to be followed pursuant to Article 12, paragraph (1) (Transitional Measures on the Housing Savings Deduction) of the Supplementary Provisions of that Act", the phrase "Article 41-2, paragraph (1)" in Note 2 (13) of the Remarks to Appended Table VI (1) of the New Regulation with "Article 41-2, paragraph (1) or Article 41-5, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 8 of 1982), which is to be followed pursuant to Article 12, paragraph (1) of the Supplementary Provisions of that Act", the phrase "amount of the housing acquisition deduction" in that Note with "amount of the housing acquisition deduction or the housing savings year-end adjustment deduction amount", and the phrase "must be entered." in that Note with "must be entered. In this case, for a person to whom the provisions of that paragraph have applied, the matters set forth in Note 2 (14), (f) of the Remarks to Appended Table VI (1) of the Regulation for Enforcement of the Income Tax Act prior to the amendment by the Ministerial Order Partially Amending the Regulation for Enforcement of the Income Tax Act (Ministry of Finance Order No. 19 of 1982) must be entered in the 'Description' column."