The provisions of Article 32, paragraphs (2) and (4) of the New Regulation (Cases of Renewal of Assets for Which Shortening of Useful Life Is Approved upon Notification, etc.) apply to a written notification under Article 130, paragraph (7) or (8) of the New Order (Shortening of Useful Life) that is submitted on or after the Effective Date, and the provisions then in force continue to govern a written notification under Article 130, paragraph (7) or (8) of the Former Order (Shortening of Useful Life) that was submitted before the Effective Date.

The provisions of Article 34, paragraph (3) of the New Regulation (Calculation of the Additional Depreciation Ratio, etc.) apply to documents under Article 133 of the New Order (Special Provisions on Depreciation Allowances for Machinery and Equipment Used for Longer than Normal Hours of Use) that are submitted on or after the Effective Date, and the provisions then in force continue to govern documents under Article 133 of the Former Order (Special Provisions on Depreciation Allowances for Machinery and Equipment Used for Longer than Normal Hours of Use) that were submitted before the Effective Date.

The provisions of Article 36-4, paragraph (2) of the New Regulation (Matters to Be Stated in a Written Notification on Salary for a relative employed only by a blue-return filer, etc.) apply to documents submitted on or after the Effective Date under that paragraph, and the provisions then in force continue to govern documents submitted before the Effective Date under Article 36-4, paragraph (2) of the Former Regulation (Matters to Be Stated in a Written Notification on Salary for a relative employed only by a blue-return filer, etc.).

The provisions of Article 39-2, paragraph (1) of the New Regulation (Procedures in Cases of Again Receiving Application of the Special Provisions on the Timing of Attribution of Revenue and Expenses of a Small Enterprise) apply to a written application submitted on or after the Effective Date under that paragraph, and the provisions then in force continue to govern a written application submitted before the Effective Date under Article 39-2, paragraph (1) of the Former Regulation (Procedures in Cases of Again Receiving Application of the Special Provisions on the Timing of Attribution of Revenue and Expenses of a Small Enterprise).

The provisions of Article 40-2 of the New Regulation (Matters to Be Stated in a Written Notification on Application of the Special Provisions on the Timing of Attribution of Revenue and Expenses of a Small Enterprise) apply to a written notification under Article 197, paragraph (1) or (2) of the New Order (Procedures, etc. for Receiving the Special Provisions on the Timing of Attribution of Revenue and Expenses) that is submitted on or after the Effective Date, and the provisions then in force continue to govern a written notification under Article 197, paragraph (1) or (2) of the Former Order (Procedures, etc. for Receiving the Special Provisions on the Timing of Attribution of Revenue and Expenses) that was submitted before the Effective Date.

The provisions of Article 40-4 of the New Regulation (Scope of Mutual Aid Associations Eligible for the Social Insurance Premium Deduction) apply to a written application submitted on or after the Effective Date under that Article, and the provisions then in force continue to govern a written application submitted before the Effective Date under Article 40-4 of the Former Regulation (Scope of Mutual Aid Associations Eligible for the Social Insurance Premium Deduction).

The provisions of Article 45 of the New Regulation (Matters to Be Stated in a Written Application by a Special Farming Income Earner) apply to a written application under Article 110, paragraph (2) of the New Act (Application by a Special Farming Income Earner) that is submitted on or after the Effective Date, and the provisions then in force continue to govern a written application under Article 110, paragraph (2) of the Former Act (Application by a Special Farming Income Earner) that was submitted before the Effective Date.

The provisions of Article 46 of the New Regulation (Matters to Be Stated in a Written Application for Approval of Reduction of the Estimated Tax Amount) apply to a written application under Article 112, paragraph (1) of the New Act (Procedures for Application for Approval of Reduction of the Estimated Tax Amount) that is submitted on or after the Effective Date, and the provisions then in force continue to govern a written application under Article 112, paragraph (1) of the Former Act (Procedures for Application for Approval of Reduction of the Estimated Tax Amount) that was submitted before the Effective Date.

The provisions of Article 47 of the New Regulation (Matters to Be Stated in a Final Return Showing Income) apply to income tax for the year in which the Effective Date falls and subsequent years, and the provisions then in force continue to govern income tax for years before the year in which the Effective Date falls.

The provisions of Article 48 of the New Regulation (Matters to Be Stated in a Final Return Showing Losses) apply to income tax for the year in which the Effective Date falls and subsequent years, and the provisions then in force continue to govern income tax for years before the year in which the Effective Date falls.

The provisions of Article 49 of the New Regulation (Matters to Be Stated in a Tax Return in the Case of Death) apply to income tax for the year in which the Effective Date falls and subsequent years, and the provisions then in force continue to govern income tax for years before the year in which the Effective Date falls.

The provisions of Article 50 of the New Regulation (Matters to Be Stated in a Tax Payment Deferment Notice) apply to a tax payment deferment notice prescribed in Article 131, paragraph (2) of the New Act (Deferment of Payment of the Tax Amount Under a Tax Return) that is submitted on or after the Effective Date, and the provisions then in force continue to govern a tax payment deferment notice prescribed in Article 131, paragraph (2) of the Former Act (Deferment of Payment of the Tax Amount Under a Tax Return) that was submitted before the Effective Date.

The provisions of Article 51 of the New Regulation (Matters to Be Stated in a Written Application for Deferment of Payment of Income Tax on a Transfer on Deferred Payment Terms) apply to a written application under Article 133, paragraph (1) of the New Act (Procedures, etc. for Deferment of Payment of Income Tax on a Transfer on Deferred Payment Terms) that is submitted on or after the Effective Date, and the provisions then in force continue to govern a written application under Article 133, paragraph (1) of the Former Act (Procedures, etc. for Deferment of Payment of Income Tax on a Transfer on Deferred Payment Terms) that was submitted before the Effective Date.

The provisions of Article 52 of the New Regulation (Matters to Be Stated in a Written Application for Change of the Conditions of Deferment of Payment of Income Tax on a Transfer on Deferred Payment Terms) apply to a written application under Article 134, paragraph (1) of the New Act (Change of the Conditions of Deferment of Payment of Income Tax on a Transfer on Deferred Payment Terms) that is submitted on or after the Effective Date, and the provisions then in force continue to govern a written application under Article 134, paragraph (1) of the Former Act (Change of the Conditions of Deferment of Payment of Income Tax on a Transfer on Deferred Payment Terms) that was submitted before the Effective Date.

The provisions of Article 54 of the New Regulation (Matters to Be Stated in a Claim for a Refund by Carryback of Net Loss) apply to a claim for a refund prescribed in Article 142, paragraph (1) of the New Act (Procedures, etc. for a Refund by Carryback of Net Loss) that is submitted on or after the Effective Date, and the provisions then in force continue to govern a claim for a refund prescribed in Article 142, paragraph (1) of the Former Act (Procedures, etc. for a Refund by Carryback of Net Loss) that was submitted before the Effective Date.

The provisions of Article 55 of the New Regulation (Matters to Be Stated in a Written Application for Approval to File a Blue Return) apply to a written application under Article 144 of the New Act (Application for Approval to File a Blue Return) that is submitted on or after the Effective Date, and the provisions then in force continue to govern a written application under Article 144 of the Former Act (Application for Approval to File a Blue Return) that was submitted before the Effective Date.

The provisions of Article 66 of the New Regulation (Notification When Intending to Discontinue Filing a Blue Return) apply to a written notification under Article 151, paragraph (1) of the New Act (Discontinuation of Filing a Blue Return, etc.) that is submitted on or after the Effective Date, and the provisions then in force continue to govern a written notification under Article 151, paragraph (1) of the Former Act (Discontinuation of Filing a Blue Return, etc.) that was submitted before the Effective Date.

The provisions of Article 73, paragraph (3) of the New Regulation (Matters to Be Stated in a Salary Income Earner's Return for Deduction for Dependents, etc.) apply to a salary income earner's return for deduction for Dependents, etc. prescribed in Article 194, paragraph (4) of the New Act (Salary Income Earner's Return for Deduction for Dependents, etc.) that is submitted on or after the Effective Date.

The provisions of Article 74, paragraph (3) of the New Regulation (Matters to Be Stated in a Return for Deduction for Dependents, etc. Regarding Secondary Salaries) apply to a return for deduction for Dependents, etc. regarding secondary salaries prescribed in Article 195, paragraph (4) of the New Act (Return for Deduction for Dependents, etc. Regarding Secondary Salaries) that is submitted on or after the Effective Date.

The provisions of Article 74-2, paragraph (2) of the New Regulation (Matters to Be Stated in a Salary Income Earner's Return for Special Spousal Deduction) apply to a salary income earner's return for special spousal deduction prescribed in Article 195-2, paragraph (2) of the New Act (Salary Income Earner's Return for Special Spousal Deduction) that is submitted on or after the Effective Date.

The provisions of Article 75 of the New Regulation (Matters to Be Stated in a Salary Income Earner's Return for Insurance Premium Deduction) apply to a salary income earner's return for insurance premium deduction prescribed in Article 196, paragraph (3) of the New Act (Salary Income Earner's Return for Insurance Premium Deduction) that is submitted on or after the Effective Date, and the provisions then in force continue to govern a salary income earner's return for insurance premium deduction prescribed in Article 196, paragraph (3) of the Former Act (Salary Income Earner's Return for Insurance Premium Deduction) that was submitted before the Effective Date.

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.

The provisions of Article 77, paragraphs (1) and (4) of the New Regulation (Matters to Be Stated in a Return for Receipt of Retirement Income, etc.) apply to a return for receipt of retirement income prescribed in Article 203, paragraph (8) of the New Act (Return for Receipt of Retirement Income) that is submitted on or after the Effective Date, and the provisions then in force continue to govern a return for receipt of retirement income prescribed in Article 203, paragraph (8) of the Former Act (Return for Receipt of Retirement Income) that was submitted before the Effective Date.

The provisions of Article 77-4, paragraph (2) 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 return for Dependents, etc. of a recipient of a public pension or retirement package prescribed in Article 203-5, paragraph (8) of the New Act (Return for Dependents, etc. of a Recipient of a public pension or retirement package) that is submitted on or after the Effective Date.

The provisions of Article 77-5, paragraph (1) of the New Regulation (Matters to Be Stated in a Written Application for Approval of a Simplified Return for Dependents, etc. of a Recipient of a public pension or retirement package, etc.) apply to a written application under Article 319-10, paragraph (1) of the New Order (Procedures Concerning Approval of the Commissioner of the National Tax Agency for Submission of a Simplified 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 under Article 319-10, paragraph (1) of the Former Order (Procedures Concerning Approval of the Commissioner of the National Tax Agency for Submission of a Simplified Return for Dependents, etc. of a Recipient of a public pension or retirement package) that was submitted before the Effective Date.