Supplementary Provisions, Article 20Transitional Measures Regarding Payment Reports on Real Property Income, etc.

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