Supplementary Provisions, Article 3Transitional Measures Regarding Notification of Business Commencement, etc.

The provisions of Article 98 (Notification of Business Commencement, etc.) of the New Regulation apply to the opening, relocation or closure of the office or similar place prescribed in that Article pertaining to a business that produces business income, etc. as prescribed in that Article, on or after the date of enforcement of this Ministerial Order (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern the opening, relocation or closure of the office or similar place prescribed in Article 98, paragraph (1), item (i) (Written Notification of Business Commencement, etc.) of the Former Regulation pertaining to a business that produces real property income, business income or timber income, before the Effective Date.