Supplementary Provisions, Article 3Transitional Measures Concerning the Scope of Documents to Be Presented to the Head of a Business Office of a Savings Institution, etc.

The provisions of Article 81-6, paragraph (1), item (i), (b) (Scope of Documents to Be Presented to the Head of a business office of a Savings Institution, etc.) of the New Regulation apply to the documents prescribed in Article 224, paragraph (1) (Notice by Persons Receiving Interest, Dividends, and Redemption Money or a Similar Asset) of the Income Tax Act that are presented upon giving notice pursuant to the provisions of that paragraph on or after the Effective Date (hereinafter referred to as "documents"), and the provisions then in force continue to govern documents presented upon giving notice pursuant to the provisions of Article 224, paragraph (1) of the Income Tax Act before the Effective Date. In this case, for the application of the provisions of Article 81-6, paragraph (1), item (i), (b) of the New Regulation to documents presented upon giving notice pursuant to the provisions of Article 224, paragraph (1) of the Income Tax Act during the period from the Effective Date to December 31, 2000, the phrase "or the member's certificate of a Local Public Servants Mutual Aid Association or the participant's certificate of the Private School Personnel Mutual Aid System" in that (b) is deemed to be replaced with ", the member's certificate of a Local Public Servants Mutual Aid Association or a Private School Personnel Mutual Aid Association, or the participant's certificate of the Private School Personnel Mutual Aid System".