Supplementary Provisions

①This Ministerial Order comes into effect as of the date of promulgation.

②The provisions of Article 90 (Payment Reports on Real Property Income, etc.) and Article 91 (Forms of Payment Reports) of the Regulation for Enforcement of the Income Tax Act as amended (hereinafter referred to as "the New Regulation") and the forms prescribed in Appended Table V (21) through Appended Table V (23) apply to the payment reports submitted pursuant to Article 225, paragraph (1), item (viii) (Payment Reports) of the Income Tax Act as amended by the provisions of Article 22 (Partial Amendment of the Income Tax Act) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1973) on or after the date this Ministerial Order comes into effect (hereinafter referred to as "the Effective Date"), and for payment reports submitted before that date, the provisions then in force continue to govern.

③The provisions of Article 93 (Withholding Receipts for Salary or Other Wage) of the New Regulation and the forms prescribed in Appended Table III (3) and Appended Table VI (1) apply, on or after the Effective Date, to the statements prescribed in Article 220 (Procedures for Payment of Withheld Income Taxes) of the Income Tax Act (hereinafter referred to as "the Act") that are attached pursuant to that Article, and to the Withholding receipts prescribed in Article 226 (Withholding Receipts) of the Act that are submitted or delivered pursuant to that Article, and for those statements and Withholding receipts that are attached, submitted, or delivered before that date, the provisions then in force continue to govern.