Supplementary Provisions, Article 11Transitional Measures Concerning Notice by Persons Receiving Interest, Dividends, etc.

①The provisions of Article 335, paragraph (1) (Scope of Interest and Similar Income Not Subject to the Notice Requirement and of Public Corporations, etc.), Article 336, paragraphs (1), (2) and (5) (Notice by Persons Receiving Interest, Dividends, etc. on Deposits and Savings, Shares, etc.) and Article 337, paragraph (3) (Presentation of a Copy of the Certificate of Residence and Other Documents Pertaining to Notice) of the New Order apply to the interest and similar income or dividends and similar income prescribed in Article 224, paragraph (1) (Notice by Recipients of Interest, Dividends, and Similar Income) of the New Act the payment of which is finalized on or after the Effective Date, and for the interest and similar income or dividends and similar income prescribed in Article 224, paragraph (1) (Notice by Recipients of Interest, Dividends, and Similar Income) of the Former Act the payment of which was finalized before the Effective Date, the provisions then in force continue to govern.

②The provisions of Article 339, paragraphs (7) and (8) (Submission, etc. of Paper-Based Notices, etc. Pertaining to Interest and Similar Income from Bearer Public and Corporate Bonds) of the New Order apply to the interest and similar income prescribed in paragraph (1) of that Article from the bearer public and corporate bonds, etc. prescribed in that paragraph that is received on or after the Effective Date, and for the interest and similar income prescribed in Article 339, paragraph (1) (Submission, etc. of Paper-Based Notices, etc. Pertaining to Interest and Similar Income from Bearer Public and Corporate Bonds) of the Former Order from the bearer public and corporate bonds, etc. prescribed in that paragraph that was received before the Effective Date, the provisions then in force continue to govern.