①The provisions of Article 81-39, paragraph (1) of the New Regulation (Matters to Be Stated, etc. in a Ledger Prepared upon Application by a Person Receiving the Consideration for Transferring Gold Bullion, etc.) apply to a written application under Article 350-9, paragraph (3) of the New Order (Presentation, etc. of a Copy of the Certificate of Residence or Other Documents Pertaining to the Notice by a Person Receiving the Consideration for Transferring Gold Bullion, etc.) that is submitted on or after the Effective Date, and the provisions then in force continue to govern a written application under Article 350-9, paragraph (3) of the Former Order (Presentation, etc. of a Copy of the Certificate of Residence or Other Documents Pertaining to the Notice by a Person Receiving the Consideration for Transferring Gold Bullion, etc.) that was submitted before the Effective Date.

②A person who submitted the written application under Article 350-9, paragraph (3) of the Former Order before the Effective Date and who, on or after the Effective Date, receives payment of the consideration prescribed in Article 350-8, paragraph (1) of the Former Order (Notice by a Person Receiving the Consideration for Transferring Gold Bullion, etc.) for transferring gold bullion, etc. prescribed in that paragraph must, by the date on which the person first receives payment of the consideration prescribed in that paragraph for transferring gold bullion, etc. prescribed in that paragraph on or after the lapse date (in the case of a person who has neither an individual number nor a corporate number on that date, the last day of the month following the month that includes the number notification date; hereinafter referred to as the "payment date" in this paragraph), present the person's verification documents, or transmit an electronic certificate for signature or similar record, to the payer of the consideration for transferring gold bullion, etc. prescribed in Article 81-39, paragraph (2) of the Regulation for Enforcement of the Income Tax Act (Matters to Be Stated, etc. in a Ledger Prepared upon Application by a Person Receiving the Consideration for Transferring Gold Bullion, etc.) who accepted that written application (hereinafter referred to as the "payer of the consideration for transferring gold bullion, etc." in this paragraph and the following paragraph), and give notice of the individual number or corporate number. In this case, if the person receiving payment of that consideration for transferring gold bullion, etc. does not give that notice by the payment date, then with respect to the consideration for transferring gold bullion, etc. that is to be paid on or after that payment date and that relates to that payer of the consideration for transferring gold bullion, etc., Article 350-9, paragraph (5) of the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965) (Presentation, etc. of a Copy of the Certificate of Residence or Other Documents Pertaining to the Notice by a Person Receiving the Consideration for Transferring Gold Bullion, etc.) and Article 81-39, paragraph (2) of the Regulation for Enforcement of the Income Tax Act apply notwithstanding the provisions of the preceding paragraph.

③The payer of the consideration for transferring gold bullion, etc. who has received the notice under the preceding paragraph (hereinafter referred to as the "notice" in this paragraph) must enter, in the ledger prepared under Article 81-39, paragraph (1) of the Former Regulation (Matters to Be Stated, etc. in a Ledger Prepared upon Application by a Person Receiving the Consideration for Transferring Gold Bullion, etc.), the individual number or corporate number of the person who gave the notice and either the name of the verification documents presented at the time of that notice or the fact that an electronic certificate for signature or similar record was transmitted at the time of that notice.

④The provisions of Article 81-39, paragraph (2) of the New Regulation apply to a written notification submitted on or after the Effective Date under that paragraph, and the provisions then in force continue to govern a written notification submitted before the Effective Date under Article 81-39, paragraph (2) of the Former Regulation.

①The provisions of Article 82, paragraph (1) of the New Regulation (Payment Report on Interest and Similar Income) and Article 83, paragraph (1) of the New Regulation (Payment Report on Dividends and Similar Income) apply to the interest and similar income prescribed in Article 82, paragraph (1) of the New Regulation or the dividends and similar income prescribed in Article 83, paragraph (1) of the New Regulation for which the date on which payment was finalized, as prescribed in Article 225, paragraph (1) of the New Act (Payment Reports), is on or after the Effective Date, and the provisions then in force continue to govern the interest and similar income prescribed in Article 82, paragraph (1) of the Former Regulation (Payment Report on Interest and Similar Income) or the dividends and similar income prescribed in Article 83, paragraph (1) of the Former Regulation (Payment Report on Dividends and Similar Income) for which the date on which payment was finalized, as prescribed in Article 225, paragraph (1) of the Former Act (Payment Reports), is before the Effective Date.

②With respect to a report submitted under Article 82, paragraph (1) (Payment Report on Interest and Similar Income) or Article 83, paragraph (1) (Payment Report on Dividends and Similar Income) of the Regulation for Enforcement of the Income Tax Act by a person making the payment (meaning a person who makes the payment prescribed in Article 82, paragraph (1) or Article 83, paragraph (1) of that Regulation; the same applies in the following paragraph) who, on or after the Effective Date, pays the interest and similar income or dividends and similar income specified in the items of Article 336, paragraph (2) of the Former Order (Notice by a Recipient of Interest, Dividends, etc. on Deposits and Savings, Shares, etc.) to a person who gave the notice under those items before the Effective Date, in respect of that interest and similar income or those dividends and similar income of which payment is finalized by the date on which the person receiving the payment gives the notice under Article 16, paragraph (5) of the Number Use Arrangement Order (Transitional Measures Accompanying the Partial Amendment of the Order for Enforcement of the Income Tax Act) (or, where that person does not give that notice by the payment date prescribed in Article 16, paragraph (5) of the Number Use Arrangement Order, that payment date), the provisions of Article 82, paragraph (1), item (i) or Article 83, paragraph (1), item (i), (a), item (ii), (a) or item (iii), (a) of the Regulation for Enforcement of the Income Tax Act (limited to the part pertaining to the individual number or corporate number of the person receiving the payment) do not apply.

③With respect to a report submitted under Article 82, paragraph (1) or Article 83, paragraph (1) of the Regulation for Enforcement of the Income Tax Act by a person making the payment who, on or after the Effective Date, pays the interest and similar income prescribed in Article 339, paragraph (1) of the Former Order from the bearer public and corporate bonds, etc. prescribed in that paragraph to a person who submitted the paper-based notice under Article 339, paragraph (3) of the Former Order (Submission, etc. of Paper-Based Notices, etc. Concerning Interest and Similar Income from Bearer Public and Corporate Bonds) before the Effective Date, in respect of that interest and similar income of which payment is made by the date on which the person receiving the payment gives the notice under Article 51, paragraph (3) (Transitional Measures Concerning Matters to Be Stated, etc. in a Paper-Based Notice by a Recipient of Interest and Similar Income from Bearer Public and Corporate Bonds) of the Supplementary Provisions (or, where that person does not give that notice by the payment date prescribed in Article 51, paragraph (3) of the Supplementary Provisions, that payment date), the provisions of Article 82, paragraph (1), item (i) or Article 83, paragraph (1), item (i), (a), item (ii), (a) or item (iii), (a) of the Regulation for Enforcement of the Income Tax Act (limited to the part pertaining to the individual number or corporate number of the person receiving the payment) do not apply.

The provisions of Article 84, paragraph (1) of the New Regulation (Payment Report on Remuneration, Fees, etc.) apply to the remuneration, fees, etc. prescribed in that paragraph for which payment is finalized on or after the Effective Date, and the provisions then in force continue to govern the remuneration, fees, etc. prescribed in Article 84, paragraph (1) of the Former Regulation (Payment Report on Remuneration, Fees, etc.) for which payment was finalized before the Effective Date.

The provisions of Article 84-2, paragraph (1) of the New Regulation (Payment Report on Compensation for Periodic Deposits, etc. for Installment Savings) apply to the compensation for periodic deposits, etc. prescribed in that paragraph for which payment is finalized on or after the Effective Date, and the provisions then in force continue to govern the compensation for periodic deposits, etc. prescribed in Article 84-2, paragraph (1) of the Former Regulation (Payment Report on Compensation for Periodic Deposits, etc. for Installment Savings) for which payment was finalized before the Effective Date.

The provisions of Article 85, paragraph (1) of the New Regulation (Payment Report on Distribution of Proceeds under Silent Partnership Agreements, etc.) apply to the distribution of proceeds prescribed in that paragraph for which payment is finalized on or after the Effective Date, and the provisions then in force continue to govern the distribution of proceeds prescribed in Article 85, paragraph (1) of the Former Regulation (Payment Report on Distribution of Proceeds under Silent Partnership Agreements, etc.) for which payment was finalized before the Effective Date.

The provisions of Article 86, paragraph (1) (Payment Report on Life Insurance Proceeds, etc.) of the New Regulation apply to the life insurance benefits, etc. prescribed in that paragraph for which payment is fixed on or after the Effective Date, and the provisions then in force continue to govern the life insurance benefits, etc. prescribed in Article 86, paragraph (1) (Payment Report on Life Insurance Proceeds, etc.) of the Former Regulation for which payment was fixed before the Effective Date.

The provisions of Article 87, paragraph (1) (Payment Report on Casualty Insurance Benefits, etc.) of the New Regulation apply to the casualty insurance benefits, etc. prescribed in that paragraph for which payment is fixed on or after the Effective Date, and the provisions then in force continue to govern the casualty insurance benefits, etc. prescribed in Article 87, paragraph (1) (Payment Report on Casualty Insurance Benefits, etc.) of the Former Regulation for which payment was fixed before the Effective Date.

The provisions of Article 88, paragraph (1) (Payment Report on Insurance Agency Fees, etc.) of the New Regulation apply to the remuneration prescribed in that paragraph for which payment is fixed on or after the Effective Date, and the provisions then in force continue to govern the remuneration prescribed in Article 88, paragraph (1) (Payment Report on Insurance Agency Fees, etc.) of the Former Regulation for which payment was fixed before the Effective Date.

The provisions of Article 89, paragraphs (1) and (2) (Payment Report on Income of Nonresidents, etc.) of the New Regulation apply to the profits prescribed in paragraph (1) of that Article or the domestic source income prescribed in paragraph (2) of that Article for which payment is fixed on or after the Effective Date, and the provisions then in force continue to govern the profits prescribed in Article 89, paragraph (1) (Payment Report on Income of Nonresidents, etc.) of the Former Regulation or the domestic source income prescribed in paragraph (2) of that Article for which payment was fixed before the Effective Date.

The provisions of Article 90, paragraphs (1) and (2) (Payment Report on Real Property Income, etc.) of the New Regulation apply to the consideration or fees prescribed in paragraph (1) of that Article or the consideration prescribed in paragraph (2) of that Article for which payment is fixed on or after the Effective Date, and the provisions then in force continue to govern the consideration or fees prescribed in Article 90, paragraph (1) (Payment Report on Real Property Income, etc.) of the Former Regulation or the consideration prescribed in paragraph (2) of that Article for which payment was fixed before the Effective Date.