Supplementary Provisions, Article 3Transitional Measures Regarding Matters to Be Stated in Documents to Be Submitted in the Case of a Transfer of Business, etc. at a Financial Institution, etc.

The provisions of Article 8-3 and Article 10, paragraph (2) (Matters to Be Stated in a Notification of the Death of a Tax-Exempt Saver, etc.) of the New Regulation apply to documents submitted on or after January 1, 2017 pursuant to the provisions of Article 44, paragraph (1) or Article 46, paragraph (2) (Notification of the Death of a Tax-Exempt Saver, etc.) of the New Order, and the provisions then in force continue to govern documents submitted before that day pursuant to the provisions of Article 44, paragraph (1) or Article 46, paragraph (2) (Notification of the Death of a Tax-Exempt Saver, etc.) of the Former Order.