Supplementary Provisions, Article 4Transitional Measures Concerning Forms

①The forms specified in Appended Table III (5), Appended Table VI (3) and Appended Table VII of the New Regulation for Enforcement of the Income Tax Act apply to the statements and Withholding slips prescribed in Article 220, Article 226, paragraph (3) or Article 227 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 those statements and Withholding slips that were attached, submitted or delivered before the Effective Date.

②For the time being, the forms prescribed in the preceding paragraph may be replaced by statements or Withholding slips specified in the corresponding provisions of the Regulation for Enforcement of the Income Tax Act prior to the amendment, with entries made in them in accordance with Appended Table III (5), Appended Table VI (3) and Appended Table VII of the New Regulation for Enforcement of the Income Tax Act.