Supplementary Provisions

This Ministerial Order comes into effect as of April 1, 2024; provided, however, that the provisions set forth in the following items come into effect as of the date specified in each of those items:

The provisions of Article 3-2, paragraph (3) (limited to the part pertaining to item (i)) of the Regulation for Enforcement of the Income Tax Act after amendment (hereinafter referred to as the "New Regulation") apply to income tax for 2024 and subsequent years, and the provisions then in force continue to govern income tax for 2023 and earlier years.

The provisions of Article 16-2 (limited to the part pertaining to paragraph (1), item (iv)) of the New Regulation apply to a return under Article 11, paragraph (3) of the Income Tax Act submitted 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 a return under Article 11, paragraph (3) of the Income Tax Act prior to amendment by the provisions of Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2024; hereinafter referred to as the "Amending Act") that was submitted before the Effective Date.

The provisions of Article 92-3, paragraph (2) of the New Regulation (including as applied mutatis mutandis pursuant to Article 72-4, paragraph (10) and Article 72-6, paragraph (10) of the Regulation for Enforcement of the Income Tax Act and Article 5-4-2, paragraph (11), Article 5-4-3, paragraph (8), Article 5-4-4, paragraph (9) and Article 5-4-5, paragraph (8) of the Regulation for Enforcement of the Act on Special Measures Concerning Taxation (Ministry of Finance Order No. 15 of 1957); the same applies hereinafter in this Article) apply to the notice prescribed in Article 92-3, paragraph (2) of the New Regulation given on or after the Effective Date by the person making the payment prescribed in that paragraph, the Domestic Corporation prescribed in Article 72-4, paragraph (10) of the Regulation for Enforcement of the Income Tax Act, the Foreign Corporation prescribed in Article 72-6, paragraph (10) of that Regulation, the specific purpose company prescribed in Article 5-4-2, paragraph (11) of the Regulation for Enforcement of the Act on Special Measures Concerning Taxation, the investment corporation prescribed in Article 5-4-3, paragraph (8) of that Regulation, or the trust corporation prescribed in Article 5-4-4, paragraph (9) or Article 5-4-5, paragraph (8) of that Regulation.

①The provisions of Article 93, paragraph (1) of the New Regulation and the form specified in Appended Table VI (1) of the New Regulation apply to the salary or other wage prescribed in Article 183, paragraph (1) of the Income Tax Act that is to be paid in or after 2024 and for which payment is fixed in or after that year, and for which the last payment date is on or after June 1 of that year, and the provisions then in force continue to govern the salary or other wage prescribed in that paragraph that is to be paid in or before that year and for which payment is fixed in or before that year, and for which the last payment date is before June 1 of that year.

②The form prescribed in the preceding paragraph may, for the time being, be replaced by a Withholding receipt prescribed in the corresponding provisions of the Regulation for Enforcement of the Income Tax Act prior to amendment (hereinafter referred to as the "Former Regulation"), in which entries have been made in accordance with Appended Table VI (1) of the New Regulation.

①The provisions of Article 94-2, paragraph (1) of the New Regulation and the form specified in Appended Table VI (3) of the New Regulation apply to the public pension or retirement package prescribed in Article 35, paragraph (3) of the Income Tax Act that is paid on or after June 1, 2024, and the provisions then in force continue to govern the public pension or retirement package prescribed in that paragraph that is paid before that day.

②The form prescribed in the preceding paragraph may, for the time being, be replaced by a Withholding receipt prescribed in the corresponding provisions of the Former Regulation, in which entries have been made in accordance with Appended Table VI (3) of the New Regulation.

In the application of the provisions of Article 96 of the New Regulation in the case where Article 3, paragraph (1) of the Supplementary Provisions of the Amending Act applies, the phrase "public interest trust prescribed in Article 11, paragraph (2) (Exemption from Taxation for Public Corporations, etc. and Public Interest Trusts, etc.) of the Act" in item (vii), (c) of paragraph (1) of that Article is deemed to be replaced with "public interest trust prescribed in Article 11, paragraph (2) (Exemption from Taxation for Public Corporations, etc. and Public Interest Trusts, etc.) of the Act or specified public interest trust prescribed in Article 3, paragraph (1) (Transitional Measures Regarding Donation Deduction) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2024)", and the phrase "that public interest trust" is deemed to be replaced with "that public interest trust or specified public interest trust".

The provisions of Article 100, paragraph (1) of the New Regulation apply to salary or other wage prescribed in Article 183, paragraph (1) of the Income Tax Act that is paid on or after June 1, 2024, and the provisions then in force continue to govern salary or other wage prescribed in that paragraph that is paid before that date.

①The forms prescribed in Appended Table III (5), Appended Table IV (2), Appended Table V (3) and Appended Table V (8) of the New Regulation apply to the statements, paper-based notices and reports prescribed in Article 220, Article 224, paragraph (2) and Article 225, paragraph (1) of the Income Tax Act that are attached or submitted under those provisions on or after the Effective Date, and the provisions then in force continue to govern the statements, paper-based notices and reports prescribed in those provisions that were attached or submitted under those provisions before the Effective Date.

②The form prescribed in Appended Table VII (1) of the New Regulation applies to the statement prescribed in Article 227 of the Income Tax Act that is submitted under that Article on or after the date specified in Article 1, item (iv) of the Supplementary Provisions of this Ministerial Order, and the provisions then in force continue to govern the statement prescribed in that Article that was submitted under that Article before that date.

③The forms prescribed in the preceding two paragraphs may, for the time being, be replaced by a statement, paper-based notice or report prescribed in the corresponding provision of the Former Regulation, with entries made in it in accordance with Appended Table III (5), Appended Table IV (2), Appended Table V (3), Appended Table V (8) and Appended Table VII (1) of the New Regulation.

④In the case where the provisions of Article 3, paragraph (1) of the Supplementary Provisions of the Amending Act apply, if the trust prescribed in Article 227 of the Income Tax Act is a specified donation trust prescribed in Article 4-5, paragraph (1) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957), with respect to the application of the form prescribed in Appended Table VII (1) of the New Regulation to the statement prescribed in Article 227 of the Income Tax Act, the phrase "prescribed public interest trust" in Note 2 (9), (f), (iii) of the Remarks to that table is deemed to be replaced with "prescribed public interest trust or specified public interest trust prescribed in Article 3, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2024)", and the phrase "the relevant public interest trust" is deemed to be replaced with "the relevant public interest trust or specified public interest trust".