Supplementary Provisions, Article 4Transitional Measures Concerning Matters to Be Stated in a Final Return Showing Income

The provisions of Article 47, items (xviii) and (xix) (Matters to Be Stated in a Final Return Showing Income) of the New Regulation apply to income tax for the year that includes the date specified in Article 1, item (vii) (Effective Date) of the Supplementary Provisions and subsequent years, and the provisions then in force continue to govern income tax for years before the year that includes that date.