Supplementary Provisions

This Ministerial Order comes into effect as of January 1, 2016; provided, however, that the provisions set forth in the following items come into effect as of the dates prescribed respectively in those items:

The provisions of Article 53 (Matters to Be Stated in the Statement of Details of Withheld Tax Amounts, etc. in the Case of Receiving a Refund) of the Regulation for Enforcement of the Income Tax Act as amended (hereinafter referred to as the "New Regulation") apply to income tax for 2016 and thereafter, and the provisions then in force continue to govern income tax for 2015 or earlier.

In the case where the provisions of Article 6 (Special Provisions on Refund by Carryback of Net Loss for 2015) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 5 of 2013; hereinafter referred to as the "Amending Act") or Article 5, paragraph (1) (Special Provisions on Refund by Carryback of Net Loss for 2015) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 165 of 2013; hereinafter referred to as the "Amending Order" in the following Article) apply, the claim for a refund prescribed in Article 142, paragraph (1) (Procedures, etc. for Refund by Carryback of Net Loss) of the Income Tax Act as amended by the provisions of Article 1 (Partial Amendment of the Income Tax Act) of the Amending Act (hereinafter referred to as the "New Act") must state, in addition to the matters prescribed in that paragraph (excluding the matters listed in Article 54, paragraph (1), item (ii) (Matters to Be Stated in a Claim for a Refund by Carryback of Net Loss) of the New Regulation), the amount of income tax calculated by applying the provisions of Part II, Chapter III, Section 1 (Tax Rates) 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") and the provisions of Article 165 (Calculation of the Tax Base, Amount of Tax, etc. of Income Tax on Comprehensive Taxation) of the Former Act to the gross income, the amount of retirement income or the amount of timber income for 2014 prescribed in that item.

①A payer, as prescribed in Article 8, paragraph (2) (Transitional Measures Concerning Notice, etc. by a Person Receiving Consideration for Transferring Shares, etc.) of the Supplementary Provisions of the Amending Order, of consideration for the transfer of public and corporate bond or similar interest prescribed in that paragraph (hereinafter referred to as "public and corporate bond or similar interest" in this Article) (hereinafter referred to as the "payer" in this Article) must, when presented with the documents prescribed in that paragraph (hereinafter referred to as "verification documents" in this Article) (limited to the case where the presentation is made by December 31, 2015), record in the books prescribed in that paragraph the name of the verification documents, and the name or title and domicile stated in the verification documents (for a person who does not have a domicile in Japan, the place prescribed in Article 81-21, paragraph (1), item (i) (Matters to Be Stated in Books Prepared upon Application by a Person Receiving Consideration for Transferring Shares, etc.) of the New Regulation).

②If a person who has presented the verification documents under the preceding paragraph changes the person's name or title or domicile during the period from the date of that presentation to December 31, 2015, the person must, without delay, present to the payer of consideration for the transfer of the public and corporate bond or similar interest for which those documents were presented, verification documents stating the name or title and domicile before the change and the name or title and domicile after the change. The same applies if, during the period from the date on which those verification documents were presented to December 31, 2015, the person again changes the name or title or domicile stated in the verification documents so presented.

③A payer of consideration for the transfer of public and corporate bond or similar interest who has prepared the books prescribed in paragraph (1) pursuant to that paragraph must, when presented with the verification documents under the preceding paragraph, correct the matters prescribed in paragraph (1) in those books to the matters stated in those verification documents.

④A payer of consideration for the transfer of public and corporate bond or similar interest must retain the books prescribed in paragraph (1) for five years from the year following the year that includes the date of closing of those books.

①The provisions of Article 82, paragraph (2), item (i) (Payment Report on Interest and Similar Income) of the New Regulation apply to interest and similar income prescribed in paragraph (1) of that Article for which payment is finalized on or after the date of enforcement of this Ministerial Order (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern interest and similar income prescribed in Article 82, paragraph (1) (Payment Report on Interest and Similar Income) of the Regulation for Enforcement of the Income Tax Act prior to the amendment (hereinafter referred to as the "Former Regulation") for which payment was finalized before the Effective Date.

②The provisions of Article 83, paragraph (2), item (v) (Payment Report on Dividends and Similar Income) of the New Regulation apply to dividends and similar income prescribed in paragraph (1) of that Article for which payment is finalized on or after the Effective Date, and the provisions then in force continue to govern dividends and similar income prescribed in Article 83, paragraph (1) (Payment Report on Dividends and Similar Income) of the Former Regulation for which payment was finalized before the Effective Date.

③The provisions then in force continue to govern consideration for the transfer of shares, etc. and redemption money or a similar asset under Article 90-2, paragraph (2) (Payment Report on Consideration, etc. for Transfer of Shares, etc.) of the Former Regulation for which payment or delivery was finalized before the Effective Date.

④The provisions then in force continue to govern delivered money, etc. under Article 90-3, paragraph (2) (Payment Report on Delivered Money, etc.) of the Former Regulation for which delivery was finalized before the Effective Date.

⑤The provisions of Article 96, paragraph (3) (Trust Accounting Statement) of the New Regulation (limited to the portion pertaining to redemption money of specified discount bonds and redemption money of foreign discount bonds prescribed in item (ii) of that paragraph) apply to trusts prescribed in Article 96, paragraph (1) of the New Regulation for which that redemption money is attributed to the income of the trust property on or after the Effective Date.

⑥The provisions then in force continue to govern consideration for the transfer of shares, etc. under Article 97, paragraph (6) of the Former Regulation for which the payment prescribed in Article 97, paragraph (5) (Report on Consideration for Transfer of Shares, etc. Received by the Person of Record) of the Former Regulation is to be received before the Effective Date.

①The forms prescribed in Appended Table III (1), Appended Table III (2) and Appended Table III (4) of the New Regulation apply to the statements prescribed in Article 220 (Procedures for Payment of Income Tax Pertaining to Withholding) of the New Act that are attached pursuant to that Article on or after the Effective Date, and the provisions then in force continue to govern the statements prescribed in Article 220 (Procedures for Payment of Income Tax Pertaining to Withholding) of the Former Act that were attached pursuant to that Article before the Effective Date.

②The form prescribed in Appended Table VI (1) of the New Regulation applies to the Withholding receipts prescribed in Article 226, paragraph (1) (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 a salary or other wage prescribed in Article 226, paragraph (1) of the New Act for which payment was finalized in each year from 2014 on, and the provisions then in force continue to govern the Withholding receipts prescribed in Article 226, paragraph (1) (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 a salary or other wage prescribed in Article 226, paragraph (1) of the Former Act for which payment was finalized in each year in 2013 or earlier.

③The forms prescribed in the preceding two paragraphs may, for the time being, be replaced with the statements or Withholding receipts prescribed in the corresponding provisions of the Former Regulation, with entries made in accordance with Appended Table III (1), Appended Table III (2), Appended Table III (4) and Appended Table VI (1) of the New Regulation.