Supplementary Provisions

This Ministerial Order comes into effect as of April 1, 2014; 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 36-5, paragraph (2) (Certification, etc. by Payers of a salary or other wage) of the Regulation for Enforcement of the Income Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "New Regulation") apply to expenditures on charges prescribed in Article 167-3, paragraph (1), item (i) (Scope of Specific Expenses of Salary Income Earners) of the Order for Enforcement of the Income Tax Act as amended by the provisions of Article 1 (Partial Amendment of the Order for Enforcement of the Income Tax Act) of the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act, etc. (Cabinet Order No. 137 of 2014; hereinafter referred to as the "Amending Order") that an individual makes 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 expenditures on charges prescribed in Article 167-3, paragraph (1), item (i) (Scope of Specific Expenses of Salary Income Earners) of the Order for Enforcement of the Income Tax Act prior to the amendment by the provisions of Article 1 of the Amending Order that an individual made before the Effective Date.

①The provisions of Article 81-21, paragraph (3) (Matters to Be Stated in Books Prepared upon Application by a Person Receiving Consideration for Transferring Shares, etc.) of the New Regulation apply to the case of submitting the written notification under paragraph (2) of that Article on or after the Effective Date.

②The provisions of Article 81-36, paragraph (5) (Notice by a Person Settling a Futures Contract) of the New Regulation apply to the case of submitting the written notification under paragraph (4) of that Article on or after the Effective Date.