The provisions of Article 47, items (xviii) and (xix) (Matters to Be Stated in a Final Return Showing Income) of the New Regulation apply to income tax for the year that includes the date specified in Article 1, item (vii) (Effective Date) of the Supplementary Provisions and subsequent years, and the provisions then in force continue to govern income tax for years before the year that includes that date.

With regard to the application of Article 52-2 (Tax Payment Grace Period Where the Special Provisions for Capital Gains, etc. upon Departure from Japan Apply) and Article 52-3 (Tax Payment Grace Period Where the Special Provisions for Capital Gains, etc. Apply upon Transfer of Assets to a Nonresident by Gift, etc.) of the New Regulation during the period from July 1, 2015 until the date specified in Article 1, item (vi) (Effective Date) of the Supplementary Provisions, in Article 52-2, paragraph (1), item (i) of the New Regulation, the words ", domicile" are deemed to be replaced with "and domicile", and the words "the same applies hereinafter) and individual number (for a person who does not have an individual number, name and domicile; the same applies hereinafter in this Subsection)" with "the same applies hereinafter)", and in paragraph (3), item (i) of that Article and in Article 52-3, paragraph (1), item (i) and paragraph (3), item (i) of the New Regulation, the words ", domicile and individual number" are deemed to be replaced with "and domicile".

The provisions of Article 69 (Matters to Be Entered in Return Forms Filed Without Withholding from Salaries, etc.) of the New Regulation apply to a return submitted under Article 172, paragraph (1) (Self-Assessment Tax Payment, etc. Without Withholding from Salaries, etc.) of the New Act on or after the date specified in Article 1, item (vi) (Effective Date) of the Supplementary Provisions, and the provisions then in force continue to govern a return submitted before that date under Article 172, paragraph (1) (Self-Assessment Tax Payment, etc. Without Withholding from Salaries, etc.) of the Income Tax Act prior to amendment by the provisions of Article 1 (Partial Amendment of the Income Tax Act) of the Amending Act (hereinafter referred to as the "Former Act").

The provisions of Article 70 (Matters to Be Entered in a Return Form for a Refund Due to Alternative Taxation on Retirement Income) of the New Regulation apply to a return prescribed in Article 173, paragraph (1) (Refund Due to Alternative Taxation on Retirement Income) of the New Act that is submitted on or after the date specified in Article 1, item (vi) (Effective Date) of the Supplementary Provisions, and the provisions then in force continue to govern a return prescribed in Article 173, paragraph (1) (Refund Due to Alternative Taxation on Retirement Income) of the Former Act that was submitted before that date.

①The provisions of Article 73, paragraphs (1) through (3) (Matters to Be Entered in a Salary Income Earner's Return for Deduction for Dependents, etc.), Article 74, paragraphs (1) and (2) (Matters to Be Entered in a Return for Deduction for Dependents, etc. Regarding Secondary Salaries), Article 74-3, paragraph (1) (Matters to Be Entered in a Salary Income Earner's Return for Special Spousal Deduction) and Article 75, paragraph (1) (Matters to Be Entered in a Salary Income Earner's Return for Insurance Premium Deduction) of the New Regulation (limited, out of these provisions, to the part pertaining to the domicile prescribed in Article 73, paragraph (1), item (i) of the New Regulation) apply to the salary income earner's return for deduction for Dependents, etc. prescribed in Article 194, paragraph (7) (Salary Income Earner's Return for Deduction for Dependents, etc.) of the New Act, the return for deduction for Dependents, etc. regarding secondary salaries prescribed in Article 195, paragraph (5) (Return for Deduction for Dependents, etc. Regarding Secondary Salaries) of the New Act, the salary income earner's return for special spousal deduction prescribed in Article 195-2, paragraph (3) (Salary Income Earner's Return for Special Spousal Deduction) of the New Act and the salary income earner's return for insurance premium deduction prescribed in Article 196, paragraph (3) (Salary Income Earner's Return for Insurance Premium Deduction) of the New Act that are submitted on or after the date specified in Article 1, item (vii) (Effective Date) of the Supplementary Provisions, and the provisions then in force continue to govern the salary income earner's return for deduction for Dependents, etc. prescribed in Article 194, paragraph (4) (Salary Income Earner's Return for Deduction for Dependents, etc.) of the Former Act, the return for deduction for Dependents, etc. regarding secondary salaries prescribed in Article 195, paragraph (4) (Return for Deduction for Dependents, etc. Regarding Secondary Salaries) of the Former Act, the salary income earner's return for special spousal deduction prescribed in Article 195-2, paragraph (2) (Salary Income Earner's Return for Special Spousal Deduction) of the Former Act and the salary income earner's return for insurance premium deduction prescribed in Article 196, paragraph (3) (Salary Income Earner's Return for Insurance Premium Deduction) of the Former Act that were submitted before that date.

②The provisions of Article 76-2, paragraphs (4) and (5) (Provision, by Electronic or Magnetic Means, of Matters to Be Entered in Returns Regarding Withholding for Salary Income Earners) of the New Regulation (limited, out of these provisions, to the part pertaining to the domicile prescribed in Article 73, paragraph (1), item (i) of the New Regulation, and including where these provisions apply mutatis mutandis pursuant to Article 77, paragraph (2) (Matters to Be Entered in a Return on Receipt of Retirement Income, etc.) or Article 77-4, paragraph (3) (Matters to Be Entered in a Return for Dependents, etc. by a Recipient of a public pension or retirement package, etc.) of the New Regulation) apply to the written application or written notification under Article 319-2, paragraph (1) or (5) (Procedures for Approval, etc. Pertaining to Provision, by Electronic or Magnetic Means, of Matters to Be Entered in Returns Regarding Withholding for Salary Income Earners) of the New Order (including where these provisions apply mutatis mutandis pursuant to Article 319-4 (Procedures for Approval, etc. Pertaining to Provision, by Electronic or Magnetic Means, of Matters to Be Entered in a Return on Receipt of Retirement Income) or Article 319-12 (Procedures for Approval, etc. Pertaining to Provision, by Electronic or Magnetic Means, of Matters to Be Entered in a Return for Dependents, etc. by a Recipient of a public pension or retirement package) of the New Order) that is submitted on or after the date specified in Article 1, item (vii) of the Supplementary Provisions, and the provisions then in force continue to govern the written application or written notification under Article 319-2, paragraph (1) or (5) (Procedures for Approval, etc. Pertaining to Provision, by Electronic or Magnetic Means, of Matters to Be Entered in Returns Regarding Withholding for Salary Income Earners) of the Order for Enforcement of the Income Tax Act prior to amendment by the Amending Order (hereinafter referred to as the "Former Order") (including where these provisions apply mutatis mutandis pursuant to Article 319-4 (Procedures for Approval, etc. Pertaining to Provision, by Electronic or Magnetic Means, of Matters to Be Entered in a Return on Receipt of Retirement Income) or Article 319-11 (Procedures for Approval, etc. Pertaining to Provision, by Electronic or Magnetic Means, of Matters to Be Entered in a Return for Dependents, etc. by a Recipient of a public pension or retirement package) of the Former Order) that was submitted before that date.

The provisions of Article 77-4, paragraph (1) (Matters to Be Entered in a Return for Dependents, etc. by a Recipient of a public pension or retirement package, etc.) of the New Regulation (limited to the part pertaining to the domicile prescribed in item (i) of that paragraph) apply to the return for Dependents, etc. by a recipient of a public pension or retirement package prescribed in Article 203-5, paragraph (9) (Return for Dependents, etc. by a Recipient of a public pension or retirement package) of the New Act that is submitted on or after the date specified in Article 1, item (vii) (Effective Date) of the Supplementary Provisions, and the provisions then in force continue to govern the return for Dependents, etc. by a recipient of a public pension or retirement package prescribed in Article 203-5, paragraph (8) (Return for Dependents, etc. by a Recipient of a public pension or retirement package) of the Former Act that was submitted before that date.

The provisions of Article 81-6, paragraph (2) (limited to the part pertaining to item (ix)) (Scope of Documents to Be Presented to the Head of a business office, etc. of a Savings Institution, etc.) of the New Regulation (including where these provisions apply mutatis mutandis pursuant to Article 81-20, paragraph (1) (Scope of Documents to Be Presented to a Person Paying Consideration for Transferring Shares, etc.), Article 81-25, paragraph (1) (Scope of Documents to Be Presented to a Person Delivering Delivered Money, etc.), Article 81-29, paragraph (1) (Scope of Documents to Be Presented to a Person Delivering Redemption Money or a Similar Asset of a Securities Investment Trust, etc. of Shares, etc.), Article 81-33, paragraph (1) (Scope of Documents to Be Presented to a Person Paying Consideration for Transferring a Beneficial Interest in a Trust), Article 81-36, paragraph (2) (Notice by a Person Settling a Futures Contract) and Article 81-38 (Scope of Documents to Be Presented to a Person Paying Consideration for Transferring Gold Bullion, etc.) of the New Regulation) apply to the documents prescribed in these provisions that are presented, on or after the date specified in Article 1, item (vi) (Effective Date) of the Supplementary Provisions, at the time of notice pursuant to the provisions of Article 224, paragraph (1) (Notice by a Person Receiving Interest, Dividends, Redemption Money, etc.), Article 224-3, paragraph (1) (Notice by a Person Receiving Consideration for Transferring Shares, etc.) (including where applied mutatis mutandis pursuant to paragraph (3) or (4) of that Article), Article 224-4 (Notice by a Person Receiving Consideration for Transferring a Beneficial Interest in a Trust), Article 224-5, paragraph (1) (Notice by a Person Settling a Futures Contract) or Article 224-6 (Notice by a Person Receiving Consideration for Transferring Gold Bullion, etc.) 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) or Article 224-2 (Notice Regarding Transfer of Negotiable Deposits) of the New Act.

①The provisions of Article 81-7, paragraph (2) (Matters to Be Entered in Books Prepared upon Application by a Person Receiving Interest and Similar Income) of the New Regulation apply to the written application under Article 337, paragraph (3) (Presentation of a Copy of the Certificate of Residence or Other Documents Pertaining to Notice, etc.) of the New Order that is accepted on or after the date specified in Article 1, item (vi) (Effective Date) of the Supplementary Provisions, and the provisions then in force continue to govern the written application under Article 337, paragraph (3) (Presentation of a Copy of the Certificate of Residence or Other Documents Pertaining to Notice, etc.) of the Former Order that was accepted before that date.

②The provisions of Article 81-7, paragraph (3) of the New Regulation apply to the written notification submitted pursuant to the provisions of that paragraph on or after the date specified in Article 1, item (vi) of the Supplementary Provisions, and the provisions then in force continue to govern the written notification submitted before that date pursuant to the provisions of Article 81-7, paragraph (3) (Matters to Be Entered in Books Prepared upon Application by a Person Receiving Interest and Similar Income) of the Former Regulation.

①The provisions of Article 81-11, paragraph (2) (Matters to Be Entered in Books Prepared upon Application by a Person Receiving Interest and Similar Income from Bearer Public and Corporate Bonds) of the New Regulation apply to the written application under Article 337, paragraph (3) (Presentation of a Copy of the Certificate of Residence or Other Documents Pertaining to Notice, etc.) of the New Order as applied mutatis mutandis pursuant to Article 339, paragraph (9) (Submission, etc. of Paper-Based Notice, etc. Pertaining to Interest and Similar Income from Bearer Public and Corporate Bonds) of the New Order that is accepted on or after the date specified in Article 1, item (vi) (Effective Date) of the Supplementary Provisions, and the provisions then in force continue to govern the written application under Article 339, paragraph (9) (Submission, etc. of Paper-Based Notice, etc. Pertaining to Interest and Similar Income from Bearer Public and Corporate Bonds) of the Former Order that was accepted before that date.

②The provisions of Article 81-11, paragraph (3) of the New Regulation apply to the written notification submitted pursuant to the provisions of that paragraph on or after the date specified in Article 1, item (vi) of the Supplementary Provisions, and the provisions then in force continue to govern the written notification submitted before that date pursuant to the provisions of Article 81-11, paragraph (3) (Matters to Be Entered in Books Prepared upon Application by a Person Receiving Interest and Similar Income from Bearer Public and Corporate Bonds) of the Former Regulation.

①The provisions of Article 81-21, paragraph (1) (Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Consideration for Transferring Shares, etc.) of the New Regulation (including where these provisions apply mutatis mutandis pursuant to Article 81-26 (Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Delivered Money, etc.) or Article 81-30 (Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Redemption Money or a Similar Asset) of the New Regulation) apply to the written application under Article 343, paragraph (3) (Presentation of a Copy of the Certificate of Residence or Other Documents Pertaining to Notice by a Person Receiving Consideration for Transferring Shares, etc.) of the New Order (including where applied mutatis mutandis pursuant to Article 345, paragraph (6) (Notice, etc. by a Person Receiving Delivered Money, etc.) or Article 346, paragraph (6) (Notice, etc. by a Person Receiving Redemption Money or a Similar Asset) of the New Order) that is accepted on or after the date specified in Article 1, item (vi) (Effective Date) of the Supplementary Provisions, and the provisions then in force continue to govern the written application under Article 343, paragraph (3) (Presentation of a Copy of the Certificate of Residence or Other Documents Pertaining to Notice by a Person Receiving Consideration for Transferring Shares, etc.) of the Former Order (including where applied mutatis mutandis pursuant to Article 345, paragraph (6) (Notice, etc. by a Person Receiving Delivered Money, etc.) or Article 346, paragraph (6) (Notice, etc. by a Person Receiving Redemption Money or a Similar Asset) of the Former Order) that was accepted before that date.

②The provisions of Article 81-21, paragraph (2) of the New Regulation apply to the written notification submitted pursuant to the provisions of that paragraph on or after the date specified in Article 1, item (vi) of the Supplementary Provisions, and the provisions then in force continue to govern the written notification submitted before that date pursuant to the provisions of Article 81-21, paragraph (2) (Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Consideration for Transferring Shares, etc.) of the Former Regulation.