①The provisions of Article 90-6 of the New Regulation (Payment Report on Consideration for Transferring Gold Bullion and Similar Items) apply to the consideration prescribed in that Article for transferring gold bullion, etc. prescribed in that Article, for which payment is finalized on or after the Effective Date, and the provisions then in force continue to govern the consideration prescribed in Article 90-6 of the Former Regulation (Payment Report on Consideration for Transferring Gold Bullion and Similar Items) for transferring gold bullion, etc. prescribed in that Article, for which payment was finalized before the Effective Date.

②With respect to a report submitted under Article 90-6 of the Regulation for Enforcement of the Income Tax Act (Payment Report on Consideration for Transferring Gold Bullion and Similar Items) by a person who, on or after the Effective Date, pays the consideration prescribed in Article 350-8, paragraph (1) of the Former Order for transferring gold bullion, etc. prescribed in that paragraph to a person who gave the notice under Article 350-8, paragraph (2) of the Former Order (Notice by a Person Receiving the Consideration for Transferring Gold Bullion, etc.) before the Effective Date, in respect of that consideration for transferring gold bullion, etc. of which payment is finalized by the date on which the person receiving the payment gives the notice under Article 16, paragraph (25) 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 that paragraph, that payment date), the provisions of Article 90-6, item (i) of the Regulation for Enforcement of the Income Tax Act (limited to the part pertaining to the individual number of the person receiving the payment) do not apply.

①The provisions of Article 93, paragraph (1) of the New Regulation (Withholding Receipt for a salary or other wage) apply to the salaries or other wages prescribed in that paragraph that are to be paid on or after the Effective Date, and the provisions then in force continue to govern the salaries or other wages prescribed in Article 93, paragraph (1) of the Former Regulation (Withholding Receipt for a salary or other wage) that are to be paid before the Effective Date.

②The provisions of Article 93, paragraph (3) of the New Regulation (including where applied mutatis mutandis under Article 94, paragraph (3) (Withholding Receipt for Severance Pay or Other Such Compensation) or Article 94-2, paragraph (3) (Withholding Receipt for a public pension or retirement package) of the New Regulation; the same applies hereinafter in this paragraph) apply to a written application submitted on or after the Effective Date under Article 93, paragraph (3) of the New Regulation, and the provisions then in force continue to govern a written application submitted before the Effective Date under Article 93, paragraph (3) of the Former Regulation (including where applied mutatis mutandis under Article 94, paragraph (3) (Withholding Receipt for Severance Pay or Other Such Compensation) or Article 94-2, paragraph (3) (Withholding Receipt for a public pension or retirement package) of the Former Regulation).

The provisions of Article 94, paragraph (1) of the New Regulation (Withholding Receipt for Severance Pay or Other Such Compensation) apply to the severance pay or other such compensation prescribed in that paragraph that is to be paid on or after the Effective Date, and the provisions then in force continue to govern the severance pay or other such compensation prescribed in Article 94, paragraph (1) of the Former Regulation (Withholding Receipt for Severance Pay or Other Such Compensation) that is to be paid before the Effective Date.

The provisions of Article 94-2, paragraph (1) of the New Regulation (Withholding Receipt for a public pension or retirement package) apply to the public pension or retirement package prescribed in that paragraph that is to be paid on or after the Effective Date, and the provisions then in force continue to govern the public pension or retirement package prescribed in Article 94-2, paragraph (1) of the Former Regulation (Withholding Receipt for a public pension or retirement package) that is to be paid before the Effective Date.

The provisions of Article 96, paragraph (1) of the New Regulation (Trust Accounting Statement) apply to the statement prescribed in Article 227 of the New Act (Trust Accounting Statement) that a trust company prescribed in that Article submits under that Article for a business year beginning on or after the Effective Date (in the case of a trustee other than a trust company prescribed in that Article, the statement prescribed in that Article that is submitted on or after January 1 of the year following the year that includes the Effective Date), and the provisions then in force continue to govern the statement prescribed in Article 227 of the Former Act (Trust Accounting Statement) that a trust company prescribed in that Article submitted under that Article for a business year beginning before the Effective Date (in the case of a trustee other than a trust company prescribed in that Article, the statement prescribed in that Article that was submitted before January 1 of the year following the year that includes the Effective Date).

The provisions of Article 96-2, paragraph (1) of the New Regulation (Statement of Partner Income from Limited Liability Business Partnerships and Similar Partnerships) apply to the statement prescribed in Article 227-2 of the New Act (Statement of Partner Income from Limited Liability Business Partnerships and Similar Partnerships) that is submitted under that Article on or after January 1 of the year following the year that includes the Effective Date, and the provisions then in force continue to govern the statement prescribed in Article 227-2 of the Former Act (Statement of Partner Income from Limited Liability Business Partnerships and Similar Partnerships) that was submitted under that Article before January 1 of the year following the year that includes the Effective Date.

①The provisions of Article 97, paragraph (1) of the New Regulation (Report on Dividend Income, etc. Received by the Person of Record) apply to the interest and similar income or dividends and similar income prescribed in that paragraph for which payment is received on or after the Effective Date, and the provisions then in force continue to govern the interest and similar income or dividends and similar income prescribed in Article 97, paragraph (1) of the Former Regulation (Report on Dividend Income, etc. Received by the Person of Record) for which payment was received before the Effective Date.

②The provisions of Article 97, paragraph (5) of the New Regulation apply to the price for a transfer of shares, etc. prescribed in that paragraph for which the payment prescribed in that paragraph is received on or after the Effective Date, and the provisions then in force continue to govern the price for a transfer of shares, etc. prescribed in Article 97, paragraph (5) of the Former Regulation for which the payment prescribed in that paragraph was received before the Effective Date.

The provisions of Article 97-2, paragraph (1) of the New Regulation (Report on the Exercise of Share Options) apply to the exercise of share options prescribed in that paragraph on or after the Effective Date, and the provisions then in force continue to govern the exercise of share options prescribed in Article 97-2, paragraph (1) of the Former Regulation (Report on the Exercise of Share Options) before the Effective Date.

The provisions of Article 97-3, paragraph (1) of the New Regulation (Report on Allotment of Shares without Contribution) apply to an allotment of shares without contribution prescribed in that paragraph that takes effect on or after the Effective Date, and the provisions then in force continue to govern an allotment of shares without contribution prescribed in Article 97-3, paragraph (1) of the Former Regulation (Report on Allotment of Shares without Contribution) that took effect before the Effective Date.

The provisions of Article 97-3-2, paragraph (1) of the New Regulation (Report on Economic Benefits Provided or Otherwise Given by Foreign Parent Companies or Similar Entities to Officers or Similar Persons in Japan) apply to the provision or similar transfer, as prescribed in that paragraph, of economic benefits that the officers or similar persons prescribed in that paragraph receive on or after the Effective Date, and the provisions then in force continue to govern the provision or similar transfer, as prescribed in that paragraph, of economic benefits that the officers or similar persons prescribed in Article 97-3-2, paragraph (1) of the Former Regulation (Report on Economic Benefits Provided or Otherwise Given by Foreign Parent Companies or Similar Entities to Officers or Similar Persons in Japan) received before the Effective Date.

The provisions of Article 97-4, paragraph (5) of the New Regulation (Special Provisions on the Submission of Payment Reports and Similar Documents) apply to a written application under Article 355, paragraph (1) of the New Order (Special Provisions on the Submission of Payment Reports and Similar Documents) that is submitted on or after the Effective Date, and the provisions then in force continue to govern a written application under Article 355, paragraph (1) of the Former Order (Special Provisions on the Submission of Payment Reports and Similar Documents) that was submitted before the Effective Date.

The provisions of Article 98, paragraph (2) of the New Regulation (Written Notification of Business Commencement, etc.) apply to a written notification under Article 229 of the New Act (Notification of Business Commencement, etc.) that is submitted on or after the Effective Date, and the provisions then in force continue to govern a written notification under Article 229 of the Former Act (Notification of Business Commencement, etc.) that was submitted before the Effective Date.

The provisions of Article 99 of the New Regulation (Notification of the Opening, etc. of an Office that Pays Salaries or Other Wages) apply to a written notification submitted on or after the Effective Date under that Article, and the provisions then in force continue to govern a written notification submitted before the Effective Date under Article 99 of the Former Regulation (Notification of the Opening, etc. of an Office that Pays Salaries or Other Wages).

The provisions of Article 103 of the New Regulation (Matters to Be Stated in a Report of Gross Revenues from Business Income, etc.) apply to income tax for the year that includes the Effective Date and subsequent years, and the provisions then in force continue to govern income tax for years before the year that includes the Effective Date.