Regulation for Enforcement of the Income Tax Act

The provisions of Article 36-4, paragraph (1) of the Regulation for Enforcement of the Income Tax Act after the amendment (hereinafter referred to as the "New Regulation") apply to income tax for 2027 and subsequent years, and the provisions then in force continue to govern income tax for 2026 and earlier years.

The provisions of Article 55 of the New Regulation (including as applied mutatis mutandis pursuant to Article 67 of the Regulation for Enforcement of the Income Tax Act) apply to the case of seeking approval under Article 143 of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 of that Act; the same applies hereinafter in this Article) for income tax for 2027 and subsequent years, and the provisions then in force continue to govern the case of seeking approval under Article 143 of the Income Tax Act for income tax for 2026 and earlier years.

The provisions of Article 78 of the New Regulation apply to salary or other wage and severance pay or other such compensation prescribed in Article 216 of the Income Tax Act that are payable on or after January 1, 2027, and the provisions then in force continue to govern salary or other wage and severance pay or other such compensation prescribed in that Article that are payable before that date.

The provisions of Article 93, paragraph (2) of the New Regulation apply to Withholding receipts for salaries or other wages prescribed in paragraph (1) of that Article that are to be submitted on or after January 1, 2027, and the provisions then in force continue to govern Withholding receipts for salaries or other wages prescribed in Article 93, paragraph (1) of the Former Regulation that are to be submitted before that date.

With respect to the application of Article 97-4, paragraph (1) of the New Regulation to a Withholding receipt prescribed in Article 93, paragraph (1) of the New Regulation that is to be submitted on or after January 1, 2027, the phrase "number of sheets" in that paragraph is deemed to be replaced with "number of sheets (excluding the number of sheets of the table in Appended Table VI (1) for the salary or other wage that falls under the items of Article 93, paragraph (2) (Withholding Receipts for Salaries or Other Wages) of the Regulation for Enforcement of the Income Tax Act before the amendment by the Ministerial Order Partially Amending the Regulation for Enforcement of the Income Tax Act (Ministry of Finance Order No. 12 of 2023) and is prescribed in paragraph (1) of that Article)".

With respect to the application of Article 94-2, paragraph (2) of the Former Regulation to a Withholding receipt for a public pension or retirement package prescribed in Article 94-2, paragraph (1) of the Former Regulation that is to be submitted before January 1, 2027, the provisions then in force continue to govern.

With respect to the application of Article 97-4, paragraph (1) of the New Regulation to a Withholding receipt prescribed in Article 94-2, paragraph (1) of the New Regulation that is to be submitted on or after January 1, 2027, the phrase "number of sheets" in that paragraph is deemed to be replaced with "number of sheets (excluding the number of sheets of the table in Appended Table VI (3) for the public pension or retirement package that falls under the items of Article 94-2, paragraph (2) (Withholding Receipts for Public Pensions or Retirement Packages) of the Regulation for Enforcement of the Income Tax Act before the amendment by the Ministerial Order Partially Amending the Regulation for Enforcement of the Income Tax Act (Ministry of Finance Order No. 12 of 2023) and is prescribed in paragraph (1) of that Article)".

The provisions of Article 99 of the New Regulation (limited to the part relating to item (iv)) apply to facts prescribed in Article 230 of the New Act that arise on or after January 1, 2027, and the provisions then in force continue to govern facts prescribed in Article 230 of the Former Act that arose before that date.