Supplementary Provisions

①This Ministerial Order comes into effect as of March 31, 2001; provided, however, that the provisions set forth in the following items come into effect as of the respective dates specified in those items.

②The provisions of Article 83, paragraphs (1) and (2) (Payment Report on Dividends and Similar Income) and Article 90-3 (Payment Report on Delivered Money, etc.) of the amended Regulation for Enforcement of the Income Tax Act (hereinafter referred to as the "New Regulation"), and the forms prescribed in Appended Table III (1), Appended Table III (2), Appended Table III (4), and Appended Table V (7) through Appended Table V (28) of the New Regulation, apply to the statements, reports and written notices prescribed in Article 220 (Procedures for Payment of Withheld Income Taxes) or Article 225 (Payment Reports and Notice of Payment) of the Income Tax Act that are attached, submitted or delivered pursuant to those provisions on or after April 1, 2001, and the provisions then in force continue to govern those statements, reports and written notices that were attached, submitted or delivered before that day.

③The forms prescribed in the preceding paragraph may, for the time being, be replaced with the statement, 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 III (1), Appended Table III (2), Appended Table III (4) and Appended Table V (7) through Appended Table V (28) of the New Regulation.