Supplementary Provisions, Article 2Transitional 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 (2) (Scope of Documents to Be Presented to the Head of a business office of a Savings Institution, etc.) of the Regulation for Enforcement of the Income Tax Act after amendment (hereinafter referred to as the "New Regulation") (including where applied mutatis mutandis pursuant to Article 81-16, paragraph (1) (Scope of Documents to Be Presented to the Payer of Consideration for Transfer of Shares, etc.) of the New Regulation; the same applies hereinafter in this Article) apply to the documents prescribed in the following provisions that are presented upon giving notice pursuant to Article 224, paragraph (1) (Notice by Persons Receiving Interest, Dividends, and Redemption Money or a Similar Asset) or Article 224-3, paragraph (1) (Notice by Persons Receiving Consideration for Transfer of Shares, etc.) of the Income Tax Act, or upon submitting a paper-based notice pursuant to Article 224, paragraph (2) or Article 224-2 (Notice of the Transfer of Negotiable Deposits) of that Act, 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 documents presented upon such notice or upon the submission of such paper-based notice before the Effective Date.