Supplementary Provisions

This Ministerial Order comes into effect as of April 1, 2000; provided, however, that the provisions amending Article 95-2 and the provisions of Article 4 of the Supplementary Provisions come into effect as of November 1 of the same year.

Except as otherwise provided, the provisions of the amended Regulation for Enforcement of the Income Tax Act (hereinafter referred to as the "New Regulation") apply to income tax for 2000 and subsequent years, and the provisions then in force continue to govern income tax for 1999 and earlier years.

The provisions of Article 93, paragraph (1) (Withholding Receipt for a salary or other wage) and Article 94-2, paragraph (1) (Withholding Receipt for a public pension or retirement package) of the New Regulation, and the forms prescribed in Appended Table VI (1) and Appended Table VI (3) of the New Regulation, apply to the Withholding receipts prescribed in Article 226, paragraph (1) or (3) (Withholding Receipts) of the Income Tax Act that are submitted or delivered pursuant to those provisions on or after the day this Ministerial Order comes into effect, and the provisions then in force continue to govern those Withholding receipts that were submitted or delivered before that day.

①The provisions of Article 95-2, paragraph (1) (Special Provision on Submission of Payment Reports, etc.) of the New Regulation apply to the magnetic tapes, etc. prescribed in that paragraph that are submitted pursuant to that paragraph on or after April 1, 2001.

②The provisions of Article 95-2, paragraph (2), item (ii) of the New Regulation apply to the written application set forth in that paragraph that is submitted on or after November 1, 2000.