①The provisions of Article 348, paragraph (3) (Notice by a Person Receiving Consideration for Transferring a Beneficial Interest in a Trust) of the New Order apply where notice is given pursuant to the provisions of that paragraph on or after the Effective Date, and the provisions then in force continue to govern where notice was given pursuant to the provisions of Article 348, paragraph (3) (Notice by a Person Receiving Consideration for Transferring a Beneficial Interest in a Trust) of the Former Order before the Effective Date.

②The provisions of Article 349, paragraph (3) (Presentation of a Copy of the Certificate of Residence or Other Documents Relating to Notice by a Person Receiving Consideration for Transferring a Beneficial Interest in a Trust) of the New Order apply where notice is given pursuant to the provisions of Article 348, paragraph (3) of the New Order on or after the Effective Date.

③The provisions of Article 350, paragraph (1) (Confirmation, etc. by the Payer of Consideration for Transferring a Beneficial Interest in a Trust) of the New Order apply where notice is given pursuant to the provisions of Article 348, paragraph (3) of the New Order on or after the Effective Date, and the provisions then in force continue to govern where notice was given pursuant to the provisions of Article 348, paragraph (3) of the Former Order before the Effective Date.

④With regard to the application of Article 348, paragraph (3) (Notice by a Person Receiving Consideration for Transferring a Beneficial Interest in a Trust) and Article 349, paragraph (3) (Presentation of a Copy of the Certificate of Residence or Other Documents Relating to Notice by a Person Receiving Consideration for Transferring a Beneficial Interest in a Trust) of the Order for Enforcement of the Income Tax Act in the case where a person who, before January 1, 2016, gave notice under the items of Article 348, paragraph (2) (Notice by a Person Receiving Consideration for Transferring a Beneficial Interest in a Trust) of the 2014 Former Order, and who receives on or after that date payment of the consideration for transferring a beneficial interest in a trust specified in those items (limited to a person who has not given notice pursuant to the provisions of Article 16, paragraph (17) (Transitional Measures Accompanying Partial Amendment of the Order for Enforcement of the Income Tax Act) of the Number Use Arrangement Order; hereinafter in this paragraph referred to as a "person who has not notified the individual number"), first changes the name or address of that person who has not notified the individual number during the period from the Effective Date until the payment date, prescribed in Article 16, paragraph (17) of the Number Use Arrangement Order, of the consideration for transferring a beneficial interest in a trust specified in each item in accordance with the category of cases set forth in that item that first comes on or after the elapsed date prescribed in Article 16, paragraph (17) of the Number Use Arrangement Order, the phrase "corporate number (or, if the person is an individual, the name and address after the change)" in Article 348, paragraph (3), item (i) of the Order for Enforcement of the Income Tax Act is deemed to be replaced with "individual number or corporate number", and the phrase "an individual under paragraph (3), item (i) of that Article" in Article 349, paragraph (3) of that Order is deemed to be replaced with "an individual (excluding a person who has not notified the individual number prescribed in Article 24, paragraph (4) (Transitional Measures Concerning Notice by a Person Receiving Consideration for Transferring a Beneficial Interest in a Trust, etc.) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act, etc. (Cabinet Order No. 131 of 2018)) under paragraph (3), item (i) of the preceding Article".

①The provisions of Article 350-3, paragraph (3) (Notice by the Person Paying the Difference or Otherwise Settling a Futures Contract) of the New Order apply where notice is given under the provisions of that paragraph on or after the Effective Date, and the provisions then in force continue to govern where notice was given before the Effective Date under the provisions of Article 350-3, paragraph (3) (Notice by the Person Paying the Difference or Otherwise Settling a Futures Contract) of the Former Order.

②The provisions of Article 350-4, paragraph (3) (Presentation of a Copy of Certificate of Residence and Other Documents in Connection with Notice by a Person Settling a Futures Contract) of the New Order apply where notice is given under the provisions of Article 350-3, paragraph (3) of the New Order on or after the Effective Date.

③The provisions of Article 350-5, paragraph (1) (Confirmation, etc. by a Futures Commission Merchant or Similar Party) of the New Order apply where notice is given under the provisions of Article 350-3, paragraph (3) of the New Order on or after the Effective Date, and the provisions then in force continue to govern where notice was given before the Effective Date under the provisions of Article 350-3, paragraph (3) of the Former Order.

④With regard to the application of the provisions of Article 350-3, paragraph (3) (Notice by the Person Paying the Difference or Otherwise Settling a Futures Contract) and Article 350-4, paragraph (3) (Presentation of a Copy of Certificate of Residence and Other Documents in Connection with Notice by a Person Settling a Futures Contract) of the Order for Enforcement of the Income Tax Act where a person who gave, before January 1, 2016, the notice under the items of Article 350-3, paragraph (2) (Notice by the Person Paying the Difference or Otherwise Settling a Futures Contract) of the 2014 Former Order and who, on or after that date, makes the cash settlement, etc. prescribed in paragraph (1) of that Article of the futures transaction specified in those items (limited to a person who has not given notice under the provisions of Article 16, paragraph (21) (Transitional Measures Accompanying the Partial Amendment of the Order for Enforcement of the Income Tax Act) of the Number Use Arrangement Order; hereinafter referred to as a "person who has not notified the individual number" in this paragraph) first changes the name or address of that person who has not notified the individual number during the period from the Effective Date until the settlement date prescribed in Article 16, paragraph (21) of the Number Use Arrangement Order of the futures transaction specified in the relevant item according to the category of cases listed in the items that first arises on or after the transitional date prescribed in that paragraph, the phrase "corporate number after the change (if the person is an individual, the person's name and address after the change)" in Article 350-3, paragraph (3), item (i) of that Order is deemed to be replaced with "individual number or corporate number after the change", and the phrase "an individual who has given the notice under the items of paragraph (2) of the preceding Article comes to fall under the case listed in paragraph (3), item (i) of that Article" in Article 350-4, paragraph (3) of that Order is deemed to be replaced with "an individual (excluding a person who has not notified the individual number prescribed in Article 25, paragraph (4) (Transitional Measures Concerning Notice, etc. by a Person Settling a Futures Contract) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act, etc. (Cabinet Order No. 131 of 2018)) who has given the notice under the items of paragraph (2) of the preceding Article comes to fall under the case listed in paragraph (3), item (i) of the preceding Article".

①The provisions of Article 350-8, paragraph (3) (Notice by Persons Receiving Consideration for Transferring Gold Bullion and Similar Items) of the New Order apply where notice is given under the provisions of that paragraph on or after the Effective Date, and the provisions then in force continue to govern where notice was given before the Effective Date under the provisions of Article 350-8, paragraph (3) (Notice by Persons Receiving Consideration for Transferring Gold Bullion and Similar Items) of the Former Order.

②The provisions of Article 350-9, paragraph (3) (Presentation, etc. of Copies of Certificates of Residence and Other Documents Related to Notice by Persons Receiving Consideration for Transferring Gold Bullion and Similar Items) of the New Order apply where notice is given under the provisions of Article 350-8, paragraph (3) of the New Order on or after the Effective Date.

③The provisions of Article 350-10, paragraph (1) (Confirmation by Payer of Consideration for Transferring Gold Bullion and Similar Items, etc.) of the New Order apply where notice is given under the provisions of Article 350-8, paragraph (3) of the New Order on or after the Effective Date, and the provisions then in force continue to govern where notice was given before the Effective Date under the provisions of Article 350-8, paragraph (3) of the Former Order.

④With regard to the application of the provisions of Article 350-8, paragraph (3) (Notice by Persons Receiving Consideration for Transferring Gold Bullion and Similar Items) and Article 350-9, paragraph (3) (Presentation, etc. of Copies of Certificates of Residence and Other Documents Related to Notice by Persons Receiving Consideration for Transferring Gold Bullion and Similar Items) of the Order for Enforcement of the Income Tax Act where a person who gave, before January 1, 2016, the notice under Article 350-8, paragraph (2) (Notice by Persons Receiving Consideration for Transferring Gold Bullion and Similar Items) of the 2014 Former Order and who, on or after that date, receives payment of the consideration prescribed in paragraph (1) of that Article for the transfer of gold bullion and similar items prescribed in that paragraph (limited to a person who has not given notice under the provisions of Article 16, paragraph (25) (Transitional Measures Accompanying the Partial Amendment of the Order for Enforcement of the Income Tax Act) of the Number Use Arrangement Order; hereinafter referred to as a "person who has not notified the individual number" in this paragraph) first changes the name or address of that person who has not notified the individual number during the period from the Effective Date until the payment date prescribed in Article 16, paragraph (25) of the Number Use Arrangement Order of the consideration prescribed in that paragraph for the first transfer of gold bullion and similar items prescribed in that paragraph on or after the transitional date prescribed in that paragraph, the phrase "corporate number after the change (if the person is an individual, the person's name and address after the change)" in Article 350-8, paragraph (3), item (i) of that Order is deemed to be replaced with "individual number or corporate number after the change", and the phrase "an individual who has given notice under paragraph (2) of the preceding Article comes to fall under the case set out in paragraph (3), item (i) of that Article" in Article 350-9, paragraph (3) of that Order is deemed to be replaced with "an individual (excluding a person who has not notified the individual number prescribed in Article 26, paragraph (4) (Transitional Measures Concerning Notice, etc. by Persons Receiving Consideration for Transferring Gold Bullion and Similar Items) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act, etc. (Cabinet Order No. 131 of 2018)) who has given notice under paragraph (2) of the preceding Article comes to fall under the case set out in paragraph (3), item (i) of the preceding Article".

The provisions of Article 198, paragraph (7) (Special Provisions on the Time of Submission of Declarations by Salary Income Earners Concerning Withholding and Related Matters) of the New Act, as applied by reading replaced pursuant to the provisions of Article 14, paragraph (2) (Transitional Measures Concerning Earthquake Insurance Premium Deduction) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 124 of 2006) as amended by the provisions of Article 2, apply to a salary income earner's return for insurance premium deduction prescribed in Article 196, paragraph (3) (Salary Income Earner's Return for Insurance Premium Deduction) of the Income Tax Act that is submitted on or after October 1, 2020.