①The provisions of Article 53 (Matters to Be Stated in the Statement of Details of Withheld Tax Amounts, etc. in the Case of Receiving a Refund) of the New Regulation apply to income tax for 2009 and thereafter, and the provisions then in force continue to govern income tax for 2008 or earlier.

②With regard to the application of the provisions of Article 53, paragraph (1) of the New Regulation to the period from January 1 to December 31, 2009, in item (vi) of that paragraph, ", Article 9-2, paragraph (2)" is deemed to be replaced with "or Article 9-2, paragraph (1)", "Special Provisions) or Article 9-3-2, paragraph (1) (Special Provisions on the Obligation to Withhold Taxes, etc. on Dividends and Similar Income on Listed Shares, etc.)" is deemed to be replaced with "Special Provisions)", ", Article 9-2, paragraph (2) of that Act" is deemed to be replaced with "or Article 9-2, paragraph (2) of that Act", and "dividends and similar income or dividends and similar income on listed shares, etc. prescribed in Article 9-3-2, paragraph (1) of that Act" is deemed to be replaced with "dividends and similar income".

The provisions of Article 81-6, paragraph (1), item (i), (c) (Scope of Documents to Be Presented to the Head of a business office of a Savings Institution, etc.) of the New Regulation (including as applied mutatis mutandis pursuant to Article 81-20, paragraph (1) (Scope of Documents to Be Presented to the Payer of Consideration for Transfer of Shares, etc.) and Article 81-25, paragraph (1) (Scope of Documents to Be Presented to the Deliverer of Money, etc. Delivered) of the New Regulation) apply to the documents prescribed in those provisions that are presented, on or after the Effective Date, at the time of giving notice pursuant to Article 224, paragraph (1) (Notice by a Person Receiving Interest, Dividends, Redemption Money or a Similar Asset, etc.), Article 224-3, paragraph (1) (Notice by a Person Receiving Consideration for Transfer of Shares, etc.) (including as applied mutatis mutandis pursuant to paragraph (3) of that Article) or Article 224-4 (Notice by a Person Receiving Consideration for Transferring a Beneficial Interest in a Trust) of the New Act, or of submitting a paper-based notice pursuant to Article 224, paragraph (2) or (4) of the New Act or Article 224-2 (Notice Concerning Transfer of Negotiable Deposits) of the New Act, and the provisions then in force continue to govern the documents prescribed in those provisions that were presented, before the Effective Date, at the time of giving notice pursuant to Article 224, paragraph (1) (Notice by a Person Receiving Interest, Dividends, Redemption Money or a Similar Asset, etc.), Article 224-3, paragraph (1) (Notice by a Person Receiving Consideration for Transfer of Shares, etc.) (including as applied mutatis mutandis pursuant to paragraph (3) of that Article) or Article 224-4 (Notice by a Person Receiving Consideration for Transferring a Beneficial Interest in a Trust) of the Former Act, or of submitting a paper-based notice pursuant to Article 224, paragraph (2) or (4) of the Former Act or Article 224-2 (Notice Concerning Transfer of Negotiable Deposits) of the Former Act.

①The forms prescribed in Appended Table III (1), Appended Table III (2) and Appended Table III (4) of the New Regulation as amended by the provisions amending Appended Table III (1) (excluding the provisions amending that table prescribed in Article 1, items (ii) and (iii) (Effective Date) of the Supplementary Provisions), the provisions amending Appended Table III (2) (excluding the provisions amending that table prescribed in items (ii) and (iii) of that Article) and the provisions amending Appended Table III (4) (excluding the provisions amending that table prescribed in items (ii) and (iii) of that Article) apply to the statements prescribed in Article 220 (Procedures for Payment of Income Tax Pertaining to Withholding) of the New Act that are attached pursuant to that Article on or after the Effective Date, and the provisions then in force continue to govern the statements prescribed in Article 220 (Procedures for Payment of Income Tax Pertaining to Withholding) of the Former Act that were attached pursuant to that Article before the Effective Date.

②The forms prescribed in Appended Table III (1), Appended Table III (2) and Appended Table III (4) of the New Regulation as amended by the provisions amending Appended Table III (1) (limited to the provisions amending that table prescribed in Article 1, item (ii) of the Supplementary Provisions), the provisions amending Appended Table III (2) (limited to the provisions amending that table prescribed in that item) and the provisions amending Appended Table III (4) (limited to the provisions amending that table prescribed in that item) apply to the statements prescribed in Article 220 of the New Act that are attached pursuant to that Article on or after January 1, 2009, and the provisions then in force continue to govern the statements prescribed in Article 220 of the Former Act that were attached pursuant to that Article before that date.

③The forms prescribed in Appended Table III (1), Appended Table III (2) and Appended Table III (4) of the New Regulation as amended by the provisions amending Appended Table III (1) (limited to the provisions amending that table prescribed in Article 1, item (iii) of the Supplementary Provisions), the provisions amending Appended Table III (2) (limited to the provisions amending that table prescribed in that item) and the provisions amending Appended Table III (4) (limited to the provisions amending that table prescribed in that item) apply to the statements prescribed in Article 220 of the New Act that are attached pursuant to that Article on or after January 1, 2010, and the provisions then in force continue to govern the statements prescribed in Article 220 of the Former Act that were attached pursuant to that Article before that date.

④The provisions of Article 83, paragraph (3) (Payment Report on Dividends and Similar Income) and Article 97, paragraph (4) (Report on Dividend Income, etc. Received by the Person of Record) of the New Regulation, and the forms prescribed in Appended Table V (3) through Appended Table V (7) and Appended Table VIII (2) of the New Regulation, apply to the reports and written notices prescribed in Article 225 (Payment Reports and Notices of Payment) or Article 228, paragraph (1) (Report on Dividend Income, etc. Received by the Person of Record) of the New Act that are submitted or delivered pursuant to those provisions on or after January 1, 2010, and the provisions then in force continue to govern the statements and reports prescribed in Article 225 (Payment Reports and Notices of Payment) or Article 228, paragraph (1) (Report on Dividend Income, etc. Received by the Person of Record) of the Former Act that were submitted or delivered pursuant to those provisions before that date.

⑤The forms prescribed in the preceding paragraphs may, for the time being, be replaced with the statements, reports or written notices prescribed in the corresponding provisions of the Former Regulation, with entries made in accordance with Appended Table III (1), Appended Table III (2), Appended Table III (4), Appended Table V (3) through Appended Table V (7) and Appended Table VIII (2) of the New Regulation.

⑥With regard to the application of the provisions of the Remarks to the table of Appended Table III (1) and the Remarks to the table of Appended Table III (2) of the New Regulation during the period from the Effective Date to December 31, 2009, in Note 3 of the Remarks to the table of Appended Table III (1) of the New Regulation, "dividends and similar income (those that fall under dividends and similar income in a withholding-selected account and" is deemed to be replaced with "dividends and similar income (", and in Note 4 of the Remarks to the table of Appended Table III (2) of the New Regulation, "limited to, and excluding those that fall under dividends and similar income in a withholding-selected account" is deemed to be replaced with "limited to", ", that Act" is deemed to be replaced with "or that Act", "dividends and similar income on foreign shares (excluding those that fall under dividends and similar income in a withholding-selected account." is deemed to be replaced with "dividends and similar income on foreign shares (", "is referred to.) or dividends and similar income on listed shares, etc. subject to the application of the provisions of Article 9-3-2, paragraph (1) of that Act" is deemed to be replaced with "is referred to.)", ", dividends and similar income on foreign shares or dividends and similar income on listed shares, etc." is deemed to be replaced with "or dividends and similar income on foreign shares", ", and, for dividends and similar income on listed shares, etc., "Dividends and similar income on listed shares, etc. (portion subject to the special provisions on the obligation to withhold taxes)" in the same column, respectively" is deemed to be replaced with "respectively", "portion to which exemption from taxation applies and portion paid to the handler of payment of dividends and similar income on listed shares, etc." is deemed to be replaced with "portion to which exemption from taxation applies", and "dividends and similar income or dividends and similar income on listed shares, etc. subject to the application of the provisions of Article 9-3-2, paragraph (1) of that Act" is deemed to be replaced with "dividends and similar income".