Supplementary Provisions, Article 19Transitional Measures regarding Procedures for Approval, etc. Pertaining to Provision by Electronic or Magnetic Means of Particulars to Be Stated in Declarations, etc. Concerning Withholding by Salary Income Earners

The provisions of Article 319-2 (Procedures for Approval, etc. Pertaining to Provision by Electronic or Magnetic Means of Particulars to Be Stated in Declarations Concerning Withholding by Salary Income Earners) of the New Order (including the case where they apply mutatis mutandis under Article 319-4 (Procedures for Approval, etc. Pertaining to Provision by Electronic or Magnetic Means of Particulars to Be Stated in Declarations on Receipt of Retirement Income) and Article 319-11 (Procedures for Approval, etc. Pertaining to Provision by Electronic or Magnetic Means of Particulars to Be Stated in Returns for Dependents, etc. by Recipients of Public Pensions or Retirement Packages) of the New Order) apply to cases where a person seeking the approval under Article 198, paragraph (2) (Special Provisions on the Time of Submission of Declarations by Salary Income Earners Concerning Withholding and Related Matters), Article 203, paragraph (4) (Declaration on Receipt of Retirement Income) or Article 203-5, paragraph (4) (Return for Dependents, etc. by a Recipient of a public pension or retirement package) of the New Act submits, on or after July 1, 2007, the written application under Article 319-2, paragraph (1) of the New Order (including the case where it applies mutatis mutandis under Articles 319-4 and 319-11 of the New Order).