Supplementary Provisions

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

①The provisions of Article 86 (limited to the portion pertaining to paragraph (2)) (Payment Report on Life Insurance Proceeds, etc.) of the Regulation for Enforcement of the Income Tax Act as amended (hereinafter referred to as the "New Regulation") apply to pensions listed in Article 209, item (ii) (Pensions Not Subject to Withholding) 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. for Improving the Tax System in Response to the Current Severe Economic Conditions and Employment Situation (Act No. 82 of 2011; hereinafter referred to as the "Amending Act" in the following paragraph) (hereinafter referred to as the "New Act") for which payment is finalized on or after January 1, 2013.

②When a person who pays a pension prescribed in the preceding paragraph for which payment was finalized in 2011 and 2012 (limited to one for which the year that includes the date of commencement of payment is 2011 or 2012) submits, for the year that includes the date of commencement of payment, the report prescribed in Article 225, paragraph (1) (Payment Reports) of the Income Tax Act prior to the amendment by the provisions of Article 1 of the Amending Act (hereinafter referred to as the "Former Act") with respect to that pension, with regard to the application of Article 86, paragraph (1) (Payment Report on Life Insurance Proceeds, etc.) of the Regulation for Enforcement of the Income Tax Act prior to the amendment (hereinafter referred to as the "Former Regulation"), "the matters listed" is deemed to be replaced with "the matters listed and a statement that the life insurance benefit, etc. is a pension listed in Article 209, item (ii) (Pensions Not Subject to Withholding) of the Act".

①The provisions of Article 87 (limited to the portion pertaining to paragraph (2)) (Payment Report on Casualty Insurance Benefits, etc.) of the New Regulation apply to pensions listed in Article 209, item (ii) (Pensions Not Subject to Withholding) of the New Act for which payment is finalized on or after January 1, 2013.

②When a person who pays a pension prescribed in the preceding paragraph for which payment was finalized in 2011 and 2012 (limited to one for which the year that includes the date of commencement of payment is 2011 or 2012) submits, for the year that includes the date of commencement of payment, the report prescribed in Article 225, paragraph (1) (Payment Reports) of the Former Act with respect to that pension, with regard to the application of Article 87, paragraph (1) (Payment Report on Casualty Insurance Benefits, etc.) of the Former Regulation, "the matters listed" is deemed to be replaced with "the matters listed and a statement that the casualty insurance benefits, etc. are a pension listed in Article 209, item (ii) (Pensions Not Subject to Withholding) of the Act".

①The provisions of Article 96 (Trust Accounting Statement) of the New Regulation and the form prescribed in Appended Table VII (1) apply to the statements prescribed in Article 227 (Trust Accounting Statement) of the New Act that are submitted pursuant to that Article on or after the date of enforcement of this Ministerial Order (hereinafter referred to as the "Effective Date" in this paragraph), and the provisions then in force continue to govern the statements prescribed in Article 227 (Trust Accounting Statement) of the Former Act that were submitted before the Effective Date.

②The forms prescribed in Appended Table V (12) and Appended Table V (14) of the New Regulation apply to the reports prescribed in Article 225, paragraph (1) of the New Act that are submitted pursuant to that paragraph with respect to benefits prescribed in Article 225, paragraph (1), item (iv) (Payment Reports) of the New Act paid to Residents, pensions among the benefits prescribed in Article 161, item (x) (Domestic Source Income) of the New Act paid to Nonresidents, and pensions listed in Article 209, item (ii) (Pensions Not Subject to Withholding) of the New Act paid to Nonresidents, for which payment was finalized in each year from 2013 on, and the provisions then in force continue to govern the reports prescribed in Article 225, paragraph (1) of the Former Act that are submitted pursuant to that paragraph with respect to benefits prescribed in Article 225, paragraph (1), item (iv) (Payment Reports) of the Former Act paid to Residents and pensions among the benefits prescribed in Article 161, item (x) (Domestic Source Income) of the Former Act paid to Nonresidents, for which payment was finalized in each year in 2012 or earlier.

③The form prescribed in Appended Table V (28) of the New Regulation applies to the reports prescribed in Article 225, paragraph (1) of the New Act that are submitted pursuant to that paragraph on or after the date prescribed in Article 1, item (iv) of the Supplementary Provisions, and the provisions then in force continue to govern the reports prescribed in Article 225, paragraph (1) of the Former Act that were submitted pursuant to that paragraph before that date.

④The form prescribed in Appended Table VI (3) of the New Regulation applies to the Withholding receipts prescribed in Article 226, paragraph (3) (Withholding Receipts) of the New Act that are submitted pursuant to that paragraph, or delivered pursuant to that paragraph or the proviso to paragraph (4) of that Article, with respect to public pensions or retirement packages prescribed in Article 226, paragraph (3) of the New Act for which payment was finalized in each year from 2013 on, and the provisions then in force continue to govern the Withholding receipts prescribed in Article 226, paragraph (3) (Withholding Receipts) of the Former Act that are submitted pursuant to that paragraph, or delivered pursuant to that paragraph or the proviso to paragraph (4) of that Article, with respect to public pensions or retirement packages prescribed in Article 226, paragraph (3) of the Former Act for which payment was finalized in each year in 2012 or earlier.

⑤The forms prescribed in the preceding paragraphs may, for the time being, be replaced with the reports, Withholding receipts or statements prescribed in the corresponding provisions of the Former Regulation, with entries made in accordance with Appended Table V (12), Appended Table V (14), Appended Table V (28), Appended Table VI (3) and Appended Table VII (1) of the New Regulation.

⑥With regard to the application of the form prescribed in Appended Table V (28) of the New Regulation during the period from the date prescribed in Article 1, item (iv) of the Supplementary Provisions to December 31, 2011, in Note 1 of the Remarks to that table, "Article 19-3, paragraph (23)" is deemed to be replaced with "Article 19-3, paragraph (25)", and in Note 2 (2) and (5) of the Remarks to that table, "Article 19-3, paragraph (24)" is deemed to be replaced with "Article 19-3, paragraph (26)".