Supplementary Provisions, Article 16Transitional Measures Concerning Forms

①The form specified in Appended Table II (4) of the New Regulation applies to the statements prescribed in Article 15 (Forms of Statements of Tax-Exempt Savings, etc.) of the New Regulation that are submitted on or after the Effective Date, and the provisions then in force continue to govern the statements prescribed in Article 15 (Forms of Statements of Tax-Exempt Savings, etc.) of the Former Regulation that were submitted before the Effective Date.

②The forms specified in Appended Table III (1), Appended Table III (2) and Appended Table III (4) of the New Regulation apply to the statements prescribed in Article 220 (Procedures for Payment of Income Tax Related to Withholding) of the New Act that are attached pursuant to the provisions of that Article on or after January 1, 2020, and the provisions then in force continue to govern the statements prescribed in Article 220 (Procedures for Payment of Income Tax Related to Withholding) of the Former Act that were attached pursuant to the provisions of that Article before that date.

③The form specified in Appended Table V (28) of the New Regulation applies to the records prescribed in Article 225, paragraph (1) (Payment Reports and Notices of Payment) of the New Act that are submitted pursuant to the provisions of that paragraph on or after January 1, 2019, and the provisions then in force continue to govern the records prescribed in Article 225, paragraph (1) (Payment Reports and Notices of Payment) of the Former Act that were submitted pursuant to the provisions of that paragraph before that date.

④The form specified in Appended Table VI (1) of the New Regulation applies to the Withholding receipt prescribed in Article 226, paragraph (1) (Withholding Receipt) of the New Act that is submitted pursuant to that paragraph, or delivered pursuant to that paragraph or the proviso to paragraph (4) of that Article, with respect to the salary or other wage prescribed in that paragraph that is to be paid on or after January 1, 2020, and the provisions then in force continue to govern the Withholding receipt prescribed in Article 226, paragraph (1) (Withholding Receipt) of the Former Act that was submitted pursuant to that paragraph, or delivered pursuant to that paragraph or the proviso to paragraph (4) of that Article, with respect to the salary or other wage prescribed in that paragraph that is to be paid before that date.

⑤The forms prescribed in the preceding paragraphs may, for the time being, be replaced by a statement of tax-exempt savings, etc., statement, record or Withholding receipt prescribed in the corresponding provisions of the Former Regulation, on which entries have been made in accordance with Appended Table II (4), Appended Table III (1), Appended Table III (2), Appended Table III (4), Appended Table V (28) and Appended Table VI (1) of the New Regulation.