Supplementary Provisions, Article 9Transitional Measures Regarding Matters to Be Stated in a Return for Exemption from Taxation Pertaining to Public Corporations, etc. and Public Interest Trusts, etc.

The provisions of Article 16-2 (Matters to Be Stated in a Return for Exemption from Taxation Pertaining to Public Corporations, etc. and Public Interest Trusts, etc.) of the New Regulation apply to a return under Article 11, paragraph (3) (Exemption from Taxation for Public Corporations, etc. and Public Interest Trusts, etc.) of the New Act that is submitted on or after the Effective Date, and the provisions then in force continue to govern a return under Article 11, paragraph (3) (Exemption from Taxation for Public Corporations, etc. and Public Interest Trusts, etc.) of the Income Tax Act as it stood before amendment by the provisions of Article 14 (Partial Amendment of the Income Tax Act) of the Number Use Arrangement Act (hereinafter referred to as the "Former Act") that was submitted before the Effective Date.