Supplementary Provisions

①This Ministerial Order comes into effect as of April 1, 1991.

②The provisions of Article 90, paragraph (2) of the Regulation for Enforcement of the Income Tax Act after amendment (hereinafter referred to as the "New Regulation") and the forms specified in Appended Table III (4), Appended Table V (1), Appended Table V (9), Appended Table V (14), Appended Table V (27) and Appended Table V (28) of the New Regulation apply to the statements, reports and written notices prescribed in Article 220 (Procedures for Payment of Withheld Income Taxes) or Article 225 (Payment Reports) of the Income Tax Act that are attached, submitted or delivered pursuant to those provisions on or after the date of enforcement of this Ministerial Order (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern such statements, reports and written notices attached, submitted or delivered before the Effective Date.

③The forms prescribed in the preceding paragraph may, for the time being, be replaced with a statement, report or written notice specified in the corresponding provisions of the Regulation for Enforcement of the Income Tax Act before amendment on which entries have been made in accordance with Appended Table III (4), Appended Table V (1), Appended Table V (9), Appended Table V (14), Appended Table V (27) and Appended Table V (28) of the New Regulation.