Supplementary Provisions, Article 2General Principle for Transitional Provisions

Except as otherwise provided, the provisions of the Order for Enforcement of the Income Tax Act as amended (hereinafter referred to as the "New Order") (excluding the provisions of Article 32, item (iv) (Scope of Financial Institutions, etc.), Article 37 (Custody or Registration of Securities), Article 38 (Notice, etc. by the Head of the business office of a Financial Institution or Other Such Place to a Person Handling Payments) and Article 48, paragraph (5) (Preservation of Books by Custodians of Securities, etc.) of the New Order) apply to income tax for 1968 and subsequent years, and for income tax for 1967 and earlier years, the provisions then in force continue to govern.