Supplementary Provisions

This Ministerial Order comes into effect as of the date of promulgation.

①The forms prescribed in Appended Table II (1) through Appended Table II (6) of the amended Regulation for Enforcement of the Income Tax Act (hereinafter referred to as the "New Regulation") apply to the statements and application forms under Article 10, paragraph (1), (3) or (4) (Exemption from Taxation of Interest Income, etc. from Small Amounts of Deposits Held by Elderly Persons or Similar Persons) of the Income Tax Act as amended by the provisions of Article 3 of the Act Partially Amending the Act on the Securitization of Specific Assets by Specific Purpose Companies, etc. (Act No. 97 of 2000; hereinafter referred to as the "Amending Act"), or under Article 43, paragraphs (1) through (3) (Statement of Change for Tax-Exempt Savings), Article 45, paragraph (1) (Statement of Discontinuance of Tax-Exempt Savings) or Article 47, paragraph (1) (Application for Succession to Tax-Exempt Savings) of the Order for Enforcement of the Income Tax Act as amended by the provisions of Article 1 of the Cabinet Order on Arrangement of Related Cabinet Orders, etc. Accompanying the Enforcement of the Act Partially Amending the Act on the Securitization of Specific Assets by Specific Purpose Companies, etc. (Cabinet Order No. 482 of 2000; hereinafter referred to as the "Amending Order"), that are submitted on or after the day this Ministerial Order comes into effect (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern the statements and application forms under Article 10, paragraph (1), (3) or (4) of the Income Tax Act before the amendment by the provisions of Article 3 of the Amending Act, or under Article 43, paragraphs (1) through (3), Article 45, paragraph (1) or Article 47, paragraph (1) of the Order for Enforcement of the Income Tax Act before the amendment by the provisions of Article 1 of the Amending Order, that were submitted before the Effective Date.

②The forms prescribed in Appended Table III (1), Appended Table III (2), Appended Table III (4), Appended Table IV (1), Appended Table IV (3), Appended Table V (1) through Appended Table V (7), Appended Table V (9), Appended Table V (10), Appended Table V (30), Appended Table VII, Appended Table VIII (1) and Appended Table VIII (2) of the New Regulation apply to the statements, paper-based notices, reports and written notices prescribed in Article 220 (Procedures for Payment of Withheld Income Taxes), Article 224, paragraph (2) (Notice of Persons Receiving Interest, Dividends, Redemption Money, etc.), Article 225 (Payment Reports and Notice of Payment), Article 227 (Statement on Trusts) or Article 228, paragraph (1) (Report on Dividend Income Received by the Person of Record) of the Income Tax Act that are attached, submitted or delivered pursuant to those provisions on or after the Effective Date, and the provisions then in force continue to govern those statements, paper-based notices, reports and written notices that were attached, submitted or delivered before the Effective Date.

③The forms prescribed in the preceding two paragraphs may, for the time being, be replaced with the statement, application form, statement, paper-based notice, report or written notice prescribed in the corresponding provision of the Regulation for Enforcement of the Income Tax Act before the amendment, with entries made in accordance with Appended Table II (1) through Appended Table II (6), Appended Table III (1), Appended Table III (2), Appended Table III (4), Appended Table IV (1), Appended Table IV (3), Appended Table V (1) through Appended Table V (7), Appended Table V (9), Appended Table V (10), Appended Table V (30), Appended Table VII, Appended Table VIII (1) and Appended Table VIII (2) of the New Regulation.