Supplementary Provisions

This Ministerial Order comes into effect as of April 1, 2021; provided, however, that the provisions amending Article 18-3, paragraph (1), item (i), the provisions amending Article 47, paragraph (3), the provisions adding one Article after Article 47-4, the provisions amending Article 49, paragraph (1), item (iii), the provisions amending Article 77, paragraph (1), the provisions amending Article 94, paragraph (1), item (v), the provisions amending Article 97-4, and the provisions amending Appended Table VI (2) (excluding the part relating to Note 2 (8) of that table), as well as the provisions of Article 4, paragraph (3) of the Supplementary Provisions, come into effect as of January 1, 2022.

①The provisions of Article 7, paragraph (1), item (vii) of the Regulation for Enforcement of the Income Tax Act after amendment (hereinafter referred to as the "New Regulation") (including as applied mutatis mutandis pursuant to Article 2-5, paragraph (1) of the Regulation for Enforcement of the Act on Special Measures Concerning Taxation (Ministry of Finance Order No. 15 of 1957) as amended by the provisions of Article 1 of the Ministerial Order Partially Amending the Regulation for Enforcement of the Act on Special Measures Concerning Taxation, etc. (Ministry of Finance Order No. 21 of 2021)) apply to the documents prescribed in those provisions that are presented on the occasion of the submission of an application form for tax-exempt savings under Article 10, paragraph (2) of the Income Tax Act as amended by the provisions of Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 11 of 2021; hereinafter referred to as the "Amending Act" in this paragraph) (hereinafter referred to as the "New Act"), notice under Article 10, paragraph (5) of the New Act, the submission of an application for succession to tax-exempt savings under Article 47, paragraph (2) 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. 113 of 2021; hereinafter referred to as the "Amending Order" in this paragraph) (hereinafter referred to as the "New Order" in this paragraph), the submission of an application form for special tax-exempt savings under Article 10, paragraph (2) of the New Act as applied mutatis mutandis pursuant to Article 4, paragraph (2) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) as amended by the provisions of Article 7 of the Amending Act, notice under Article 10, paragraph (5) of the New Act, or the submission of an application for succession to special tax-exempt savings under Article 47, paragraph (2) of the New Order as applied mutatis mutandis pursuant to Article 2-4, paragraph (3) of the Order for Enforcement of the Act on Special Measures Concerning Taxation (Cabinet Order No. 43 of 1957) as amended by the provisions of Article 1 of the Cabinet Order Partially Amending the Order for Enforcement of the Act on Special Measures Concerning Taxation, etc. (Cabinet Order No. 119 of 2021; hereinafter referred to as the "2021 Special Taxation Measures Enforcement Order Amendment Order" in this paragraph) (hereinafter referred to as the "New Order for Enforcement of the Act on Special Measures Concerning Taxation" in this paragraph), on or after the date of enforcement of this Ministerial Order (hereinafter referred to as the "Effective Date"), and to the documents confirming a Person with a Disability, etc. prescribed in those provisions for which a copy is attached or presented under Article 41-2, paragraph (5) of the New Order, or for which a copy is attached or presented under Article 41-2, paragraph (5) of the New Order as applied mutatis mutandis pursuant to Article 2-4, paragraph (3) of the New Order for Enforcement of the Act on Special Measures Concerning Taxation, and the provisions then in force continue to govern the documents prescribed in those provisions that were presented before the Effective Date on the occasion of the submission of an application form for tax-exempt savings under Article 10, paragraph (2) 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"), notice under Article 10, paragraph (5) of the Former Act, the submission of an application for succession to tax-exempt savings under Article 47, paragraph (2) of the Order for Enforcement of the Income Tax Act prior to amendment by the Amending Order (hereinafter referred to as the "Former Order" in this paragraph), the submission of an application form for special tax-exempt savings under Article 10, paragraph (2) of the Former Act as applied mutatis mutandis pursuant to Article 4, paragraph (2) of the Act on Special Measures Concerning Taxation prior to amendment by the provisions of Article 7 of the Amending Act, notice under Article 10, paragraph (5) of the Former Act, or the submission of an application for succession to special tax-exempt savings under Article 47, paragraph (2) of the Former Order as applied mutatis mutandis pursuant to Article 2-4, paragraph (3) of the Order for Enforcement of the Act on Special Measures Concerning Taxation prior to amendment by the provisions of Article 1 of the 2021 Special Taxation Measures Enforcement Order Amendment Order (hereinafter referred to as the "Former Order for Enforcement of the Act on Special Measures Concerning Taxation" in this paragraph), and the documents confirming a Person with a Disability, etc. prescribed in those provisions for which a copy was attached under Article 41-2, paragraph (5) of the Former Order, or for which a copy was attached under Article 41-2, paragraph (5) of the Former Order as applied mutatis mutandis pursuant to Article 2-4, paragraph (3) of the Former Order for Enforcement of the Act on Special Measures Concerning Taxation.

②The provisions of Article 7, paragraphs (10) and (11) of the New Regulation apply to the provision, on or after the Effective Date, by the electronic or magnetic means prescribed in paragraph (7), item (i) of that Article, to the business office, etc. of the financial institution of submission prescribed in paragraph (8) or (9) of that Article, of the matters to be entered in the written notification prescribed in paragraph (8) or (9) of that Article and the matters entered in the copy of the document prescribed in paragraph (8) of that Article.

The provisions of Article 47-2, paragraph (3) of the New Regulation (limited to the part relating to item (i)) apply to specified donations prescribed in Article 78, paragraph (1) of the New Act that an individual pays on or after the Effective Date, and the provisions then in force continue to govern specified donations prescribed in Article 78, paragraph (1) of the Former Act that an individual paid before the Effective Date.

①The forms prescribed in Appended Table II (1) through Appended Table II (6) of the New Regulation apply to the returns or application forms prescribed in Article 15 of the Regulation for Enforcement of the Income Tax Act that are submitted on or after the Effective Date, and the provisions then in force continue to govern the returns or application forms prescribed in that Article that were submitted before the Effective Date.

②The form prescribed in Appended Table V (28) of the New Regulation applies to the reports submitted under Article 225, paragraph (1) of the Income Tax Act on or after the Effective Date, and the provisions then in force continue to govern the reports submitted under that paragraph before the Effective Date.

③The form prescribed in Appended Table VI (2) of the New Regulation applies to the Withholding receipts prescribed in Article 226, paragraph (2) of the Income Tax Act that are submitted under that paragraph, or delivered under that paragraph or the proviso to paragraph (4) of that Article, for severance pay or other such compensation prescribed in that paragraph that is to be paid on or after January 1, 2022, and the provisions then in force continue to govern the Withholding receipts that were submitted under that paragraph, or delivered under that paragraph or the proviso to paragraph (4) of that Article, for such severance pay or other such compensation that is to be paid before that date.

④The forms prescribed in the preceding three paragraphs may, for the time being, be replaced by a return, application form, report or Withholding receipt prescribed in the corresponding provision of the Regulation for Enforcement of the Income Tax Act prior to amendment, with entries made in it in accordance with Appended Table II (1) through Appended Table II (6), Appended Table V (28) and Appended Table VI (2) of the New Regulation.