Supplementary Provisions

This Ministerial Order comes into effect as of April 1, 2004; provided, however, that the provisions set forth in the following items come into effect as of the dates specified respectively in those items.

The provisions of Article 3-6, paragraph (1) (Scope of Documents Certifying Eligibility as an Elderly Person, etc.) of the Regulation for Enforcement of the Income Tax Act as amended (hereinafter referred to as the "New Regulation") apply to the documents prescribed in those provisions that are presented, on or after the date of enforcement of this Ministerial Order (hereinafter referred to as the "Effective Date"), at the time of notice given pursuant to the provisions of Article 9-2, paragraph (2) (Exemption from Taxation of Interest Income from Postal Savings of Elderly Persons, etc.) of the Income Tax Act as amended by the provisions of Article 1 (Partial Amendment of the Income Tax Act) of the Act Partially Amending the Income Tax Act, etc. (Act No. 14 of 2004; hereinafter referred to as the "Amending Act") (hereinafter referred to as the "New Act"), or pursuant to the provisions of Article 30-12, paragraph (1) (Written Notification of Change Concerning Tax-Exempt Postal Savings) or Article 30-14, paragraph (2) (Application Form for Inheritance of Tax-Exempt Postal Savings) of the Order for Enforcement of the Income Tax Act as amended by the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 100 of 2004; hereinafter referred to as the "Amending Order") (hereinafter referred to as the "New Order"), and the provisions then in force continue to govern the documents prescribed in those provisions that were presented, before the Effective Date, at the time of notice given pursuant to the provisions of Article 9-2, paragraph (2) (Exemption from Taxation of Interest Income from Postal Savings of Elderly Persons, etc.) of the Income Tax Act prior to amendment by the provisions of Article 1 of the Amending Act (hereinafter referred to as the "Former Act"), or pursuant to the provisions of Article 30-12, paragraph (1) (Written Notification of Change Concerning Tax-Exempt Postal Savings) or Article 30-14, paragraph (2) (Application Form for Inheritance of Tax-Exempt Postal Savings) of the Order for Enforcement of the Income Tax Act prior to amendment by the Amending Order (hereinafter referred to as the "Former Order").

①The period specified by Ministry of Finance Order as prescribed in Article 5, paragraph (2) of the Supplementary Provisions (Transitional Measures Concerning Donations to Juridical Persons Contributing Significantly to the Promotion of Public Interest That Are Eligible for the Deduction for Donations) of the Amending Order is the period from the Effective Date until the day on which two years have passed from the date on which the certifying document (meaning a document, issued within two years before the Effective Date, by which the competent authority prescribed in Article 47-2, paragraph (3), item (i), (b) (Documents for Receiving the Deduction for Donations) of the Regulation for Enforcement of the Income Tax Act prior to amendment (hereinafter referred to as the "Former Regulation") certified, pursuant to the provisions of that item, (b), that a juridical person established pursuant to the provisions of Article 34 (Establishment of Public Interest Corporations) of the Civil Code (Act No. 89 of 1896) as prescribed in Article 5, paragraph (2) of the Supplementary Provisions of the Amending Order falls under the juridical persons listed in Article 217, paragraph (1), item (ii), (k) (Scope of Juridical Persons Contributing Significantly to the Promotion of Public Interest) of the Former Order) was issued (or, if the day on which those two years have passed arrives on or before the day on which one year has passed from the Effective Date, the day on which that one year has passed).

②With regard to the application of the provisions of Article 47-2, paragraph (3) of the New Regulation to donations to which the provisions of Article 5, paragraph (2) of the Supplementary Provisions of the Amending Order apply, in item (i), (c) of that paragraph, "a juridical person listed in Article 217, paragraph (1), item (iii) of the Order" is deemed to be replaced with "a juridical person listed in Article 217, paragraph (1), item (ii), (k) (Scope of Juridical Persons Contributing Significantly to the Promotion of Public Interest) of the Order for Enforcement of the Income Tax Act prior to amendment by the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 100 of 2004)", "that was issued within two years on or before the day on which the specified donation is made" is deemed to be replaced with "that was issued within two years before April 1, 2004", and "that has been received and for which the date of the certification under that item stated in that document falls within two years (or five years in the case of a juridical person listed in (c) of that item) on or before the day of that payment" is deemed to be replaced with "that has been received".

The retirement mutual aid pension specified by Ministry of Finance Order as prescribed in Article 7, paragraph (1), item (i) of the Supplementary Provisions (Transitional Measures Concerning Withholding from Special Pension Benefits) of the Amending Order is a retirement mutual aid pension paid pursuant to the provisions of Article 7 (Special Provisions on Retirement Mutual Aid Pension) or Article 13 (Special Provisions on the Age of Commencement of Payment of Retirement Mutual Aid Pension by Special Provisions) of the Supplementary Provisions of the Mutual Aid Association Act for Employees of Agricultural, Forestry and Fishery Organizations (Act No. 99 of 1958) prior to its repeal by the provisions of Article 1 (Abolition of the Mutual Aid Association Act for Employees of Agricultural, Forestry and Fishery Organizations, etc.) of the Act to Abolish, etc. the Mutual Aid Association Act for Employees of Agricultural, Forestry and Fishery Organizations, etc. for the Purpose of Integrating the Employees' Pension Insurance System and the Mutual Aid Association System for Employees of Agricultural, Forestry and Fishery Organizations (Act No. 101 of 2001; hereinafter referred to as the "Mutual Aid Integration Act" in this Article), or a retirement mutual aid pension paid with the addition of the amount that is to be added pursuant to the provisions of Article 15, paragraph (4) (Transitional Addition to the Amount of Retirement Mutual Aid Pension) of the Supplementary Provisions of the Act Partially Amending the Mutual Aid Association Act for Employees of Agricultural, Forestry and Fishery Organizations (Act No. 107 of 1985), which remains in force pursuant to the provisions of Article 16, paragraph (1) (Transitional Pension Benefits) of the Supplementary Provisions of the Mutual Aid Integration Act.

The provisions of Article 81-6, paragraph (1) (Scope of Documents to Be Presented to the Head of the business office of a Savings Institution, etc.) of the New Regulation (including the case where they apply mutatis mutandis pursuant to Article 81-20, paragraph (1) (Scope of Documents to Be Presented to the Payer of Consideration for the Transfer of Shares, etc.) and Article 81-25, paragraph (1) (Scope of Documents to Be Presented to the Person Delivering Monies or Other Property) of the New Regulation) apply to the documents prescribed in Article 337, paragraph (2) (Presentation of a Copy of the Certificate of Residence and Other Documents Pertaining to Notice) of the New Order that are presented, on or after the Effective Date, at the time of notice given pursuant to the provisions of Article 224, paragraph (1) (Notice by a Person Receiving Interest, Dividends, Redemption Money or a Similar Asset) or Article 224-3, paragraph (1) (Notice by a Person Receiving Consideration for the Transfer of Shares, etc.) (including the case where they apply mutatis mutandis pursuant to paragraph (3) of that Article) of the New Act, or at the time of submission of a paper-based notice pursuant to the provisions of Article 224, paragraph (2) or (4) of the New Act or Article 224-2 (Notice Concerning the Transfer of Negotiable Deposits) of the New Act, and the provisions then in force continue to govern the documents prescribed in Article 337, paragraph (2) (Presentation of a Copy of the Certificate of Residence and Other Documents Pertaining to Notice) of the Former Order that were presented, before the Effective Date, at the time of notice given pursuant to the provisions of Article 224, paragraph (1) (Notice by a Person Receiving Interest, Dividends, Redemption Money or a Similar Asset) or Article 224-3, paragraph (1) (Notice by a Person Receiving Consideration for the Transfer of Shares, etc.) (including the case where they apply mutatis mutandis pursuant to paragraph (3) of that Article) of the Former Act, or at the time of submission of a paper-based notice pursuant to the provisions of Article 224, paragraph (2) or (4) of the Former Act or Article 224-2 (Notice Concerning the Transfer of Negotiable Deposits) of the Former Act.

①The form specified in Appended Table III (1) of the New Regulation applies to the statement prescribed in Article 220 (Procedures for Payment of Income Tax Pertaining to Withholding) of the New Act that is attached pursuant to that Article on or after the date prescribed in Article 1, item (iii) of the Supplementary Provisions, and the provisions then in force continue to govern that statement attached before that date.

②The provisions of Article 94-2, paragraph (1) (Withholding Receipt for a public pension or retirement package) of the New Regulation and the form specified in Appended Table VI (3) of the New Regulation apply to the Withholding receipt prescribed in Article 226, paragraph (3) (Withholding Receipts) of the New Act that is submitted or delivered pursuant to that paragraph on or after January 1, 2005, and the provisions then in force continue to govern that Withholding receipt submitted or delivered before that date.

③For the time being, the forms prescribed in the preceding two paragraphs may be replaced by the statement or Withholding receipt specified in the corresponding provisions of the Former Regulation, with entries made in it in accordance with Appended Table III (1) and Appended Table VI (3) of the New Regulation.