Supplementary Provisions, Article 14Transitional Measures Concerning Procedures, etc. Relating to Approval, etc. for the Provision by Electronic or Magnetic Means of Matters to Be Stated in a Return Form Concerning Withholding by a Salary Income Earner

The provisions of Article 319-2, paragraph (1), Article 324, and Article 325, paragraphs (1) and (2) (Procedures, etc. in the Case Where Requirements for Exemption from Withholding Are No Longer Met) of the New Order apply to a written application that is submitted under Article 319-2, paragraph (1) or Article 324 of the New Order, or a written notice that is submitted under Article 325, paragraph (1) or (2) of the New Order, on or after January 1, 2017, and the provisions then in force continue to govern a written application that was submitted under Article 319-2, paragraph (1) or Article 324 (Procedures, etc. for Receiving Exemption from Withholding Concerning Remuneration or Fees) of the Former Order, or a written notice that was submitted under Article 325, paragraph (1) or (2) (Procedures, etc. in the Case Where Requirements for Exemption from Withholding Are No Longer Met) of the Former Order, before that date.