Supplementary Provisions, Article 2Transitional Measures Concerning the Scope, etc. of Deposits and Savings, etc. for Which Special Provisions on the Application Form for Tax-Exempt Savings Are Recognized

The provisions of Article 6, paragraph (2) (Scope, etc. of Deposits and Savings, etc. for Which Special Provisions on Application Forms for Tax-Exempt Savings Are Recognized) of the Regulation for Enforcement of the Income Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "New Regulation") apply to a written notification submitted on or after the date of enforcement of this Ministerial Order (hereinafter referred to as the "Effective Date") pursuant to the provisions of Article 35, paragraph (4) (Special Provisions on Application Forms for Tax-Exempt Savings Concerning Ordinary Deposit Contracts, etc.) of the Order for Enforcement of the Income Tax Act as amended by the provisions of Article 1 (Partial Amendment of the Order for Enforcement of the Income Tax Act) of the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act, etc. (Cabinet Order No. 145 of 2016; hereinafter referred to as the "Amending Order") (hereinafter referred to as the "New Order"), and the provisions then in force continue to govern a written notification submitted before the Effective Date pursuant to the provisions of Article 35, paragraph (4) (Special Provisions on Application Forms for Tax-Exempt Savings Concerning Ordinary Deposit Contracts, etc.) of the Order for Enforcement of the Income Tax Act prior to amendment by the provisions of Article 1 of the Amending Order (hereinafter referred to as the "Former Order").