Supplementary Provisions, Article 3Transitional Measures Regarding Matters to Be Entered in a Tax Return

The provisions of Article 47 (Matters to Be Stated in a Final Return Showing Income) and Article 48 (Matters to Be Stated in a Final Return Showing Losses) of the New Regulation (including the case where they apply mutatis mutandis pursuant to Article 67 (Filing, Payment and Refund) of the New Regulation) apply to the case where a Tax Return for income tax for 2005 or any subsequent year is submitted on or after the Effective Date, and the provisions then in force continue to govern the case where that Tax Return was submitted before the Effective Date.