Supplementary Provisions, Article 41Transitional Measures Concerning Provision by Electronic or Magnetic Means of Matters to Be Stated in a Return Concerning Withholding by a Salary Income Earner

The provisions of Article 76-2, paragraphs (4) and (5) of the New Regulation (Provision by Electronic or Magnetic Means of Matters to Be Stated in a Return Concerning Withholding by a Salary Income Earner) (including where these provisions apply mutatis mutandis under Article 77, paragraph (2) of the New Regulation (Matters to Be Stated in a Return for Receipt of Retirement Income, etc.) or Article 77-4, paragraph (3) of the New Regulation (Matters to Be Stated in a Return for Dependents, etc. of a Recipient of a public pension or retirement package, etc.)) apply to a written application or written notification under Article 319-2, paragraph (1) or (5) of the New Order (Procedures for Approval, etc. Concerning Provision by Electronic or Magnetic Means of Matters to Be Stated in a Return Concerning Withholding by a Salary Income Earner) (including where these provisions apply mutatis mutandis under Article 319-4 of the New Order (Procedures for Approval, etc. Concerning Provision by Electronic or Magnetic Means of Matters to Be Stated in a Return for Receipt of Retirement Income) or Article 319-11 of the New Order (Procedures for Approval, etc. Concerning Provision by Electronic or Magnetic Means of Matters to Be Stated in a Return for Dependents, etc. of a Recipient of a public pension or retirement package)) that is submitted on or after the Effective Date, and the provisions then in force continue to govern a written application or written notification under Article 319-2, paragraph (1) or (5) of the Former Order (Procedures for Approval, etc. Concerning Provision by Electronic or Magnetic Means of Matters to Be Stated in a Return Concerning Withholding by a Salary Income Earner) (including where these provisions apply mutatis mutandis under Article 319-4 of the Former Order (Procedures for Approval, etc. Concerning Provision by Electronic or Magnetic Means of Matters to Be Stated in a Return for Receipt of Retirement Income) or Article 319-11 of the Former Order (Procedures for Approval, etc. Concerning Provision by Electronic or Magnetic Means of Matters to Be Stated in a Return for Dependents, etc. of a Recipient of a public pension or retirement package)) that was submitted before the Effective Date.