The provisions of paragraph (2) of the preceding Article apply mutatis mutandis to the case where a person who, before January 1, 2016, made the submission prescribed in Article 343, paragraph (3) (Presentation of a Copy of the Certificate of Residence or Other Documents Pertaining to Notice by a Person Receiving Consideration for Transferring Shares, etc.) of the 2014 Former Order as applied mutatis mutandis pursuant to Article 345, paragraph (6) (Notice, etc. by a Person Receiving Delivered Money, etc.) of the 2014 Former Order, of the written application prescribed in Article 343, paragraph (3), and who on or after that date is delivered the delivered money, etc. prescribed in Article 345, paragraph (3) of the 2014 Former Order (limited to a person who has not given notice pursuant to the provisions of Article 54, paragraph (2) (Transitional Measures Regarding Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Consideration for Transferring Shares, etc.) of the Supplementary Provisions of the 2014 Amending Regulation as applied mutatis mutandis pursuant to Article 55 (Transitional Measures Regarding Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Delivered Money, etc.) of the Supplementary Provisions of the 2014 Amending Regulation), first changes his or her name or address during the period from the Effective Date until the delivery date prescribed in Article 54, paragraph (2) of the Supplementary Provisions of the 2014 Amending Regulation as applied mutatis mutandis pursuant to Article 55 of the Supplementary Provisions of the 2014 Amending Regulation for the first such delivered money, etc. on or after the lapse date. In this case, the phrase "Article 81-21, paragraph (3) of the Regulation for Enforcement of the Income Tax Act" in paragraph (2) of the preceding Article is deemed to be replaced with "Article 81-21, paragraph (3) of that Regulation as applied mutatis mutandis pursuant to Article 81-26 (Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Delivered Money, etc.) of the Regulation for Enforcement of the Income Tax Act".

The provisions of Article 9, paragraph (2) (Transitional Measures Regarding Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Consideration for Transferring Shares, etc.) of the Supplementary Provisions apply mutatis mutandis to the case where a person who, before January 1, 2016, made the submission prescribed in Article 343, paragraph (3) (Presentation of a Copy of the Certificate of Residence or Other Documents Pertaining to Notice by a Person Receiving Consideration for Transferring Shares, etc.) of the 2014 Former Order as applied mutatis mutandis pursuant to Article 346, paragraph (6) (Notice, etc. by a Person Receiving Redemption Money or a Similar Asset of a Securities Investment Trust, etc. of Shares, etc.) of the 2014 Former Order, of the written application prescribed in Article 343, paragraph (3), and who on or after that date is delivered the redemption money or a similar asset prescribed in Article 346, paragraph (3) of the 2014 Former Order (limited to a person who has not given notice pursuant to the provisions of Article 54, paragraph (2) (Transitional Measures Regarding Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Consideration for Transferring Shares, etc.) of the Supplementary Provisions of the 2014 Amending Regulation as applied mutatis mutandis pursuant to Article 56 (Transitional Measures Regarding Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Redemption Money or a Similar Asset) of the Supplementary Provisions of the 2014 Amending Regulation), first changes his or her name or address during the period from the Effective Date until the delivery date prescribed in Article 54, paragraph (2) of the Supplementary Provisions of the 2014 Amending Regulation as applied mutatis mutandis pursuant to Article 56 of the Supplementary Provisions of the 2014 Amending Regulation for the first such redemption money or a similar asset on or after the lapse date. In this case, the phrase "Article 81-21, paragraph (3) of the Regulation for Enforcement of the Income Tax Act" in Article 9, paragraph (2) of the Supplementary Provisions is deemed to be replaced with "Article 81-21, paragraph (3) of that Regulation as applied mutatis mutandis pursuant to Article 81-30 (Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Redemption Money or a Similar Asset) of the Regulation for Enforcement of the Income Tax Act".

①The provisions of Article 81-34, paragraph (3) (Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Consideration for Transferring a Beneficial Interest in a Trust) of the New Regulation apply to the written notification prescribed in that paragraph that is submitted on or after the Effective Date, and the provisions then in force continue to govern the written notification prescribed in Article 81-34, paragraph (2) (Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Consideration for Transferring a Beneficial Interest in a Trust) of the Former Regulation that was submitted before the Effective Date.

②In the case where a person who, before January 1, 2016, submitted the written application prescribed in Article 349, paragraph (3) (Presentation of a Copy of the Certificate of Residence or Other Documents Pertaining to Notice by a Person Receiving Consideration for Transferring a Beneficial Interest in a Trust) of the 2014 Former Order, and who on or after that date receives payment of the consideration for transferring a beneficial interest in a trust prescribed in Article 348, paragraph (1) (Notice by a Person Receiving Consideration for Transferring a Beneficial Interest in a Trust) of the 2014 Former Order (limited to a person who has not given notice pursuant to the provisions of Article 57, paragraph (2) (Transitional Measures Regarding Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Consideration for Transferring a Beneficial Interest in a Trust) of the Supplementary Provisions of the 2014 Amending Regulation), first changes his or her name or address during the period from the Effective Date until the payment date prescribed in Article 57, paragraph (2) of the Supplementary Provisions of the 2014 Amending Regulation for the first such consideration for transferring a beneficial interest in a trust on or after the lapse date, with respect to the application of Article 81-34, paragraph (3) (Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Consideration for Transferring a Beneficial Interest in a Trust) of the Regulation for Enforcement of the Income Tax Act in that case, the phrase "any one of (in the case where the person has come to fall under the case set out in item (i), those documents or the document confirming a change of domicile, etc. prescribed in Article 349, paragraph (3) of the Order)" in that paragraph is deemed to be replaced with "any one of", and the phrase "corporate number (in the case where the person is an individual, the name and domicile after the change)" in item (i) of that paragraph is deemed to be replaced with "individual number or corporate number".

①The provisions of Article 81-36, paragraph (6) (Notice by a Person Settling a Futures Contract) of the New Regulation apply to the written notification prescribed in that paragraph that is submitted on or after the Effective Date, and the provisions then in force continue to govern the written notification prescribed in Article 81-36, paragraph (5) (Notice by a Person Settling a Futures Contract) of the Former Regulation that was submitted before the Effective Date.

②In the case where a person who, before January 1, 2016, made the submission prescribed in Article 350-4, paragraph (3) (Presentation of a Copy of the Certificate of Residence or Other Documents Pertaining to Notice by a Person Settling a Futures Contract) of the 2014 Former Order of the written application prescribed in that paragraph, and who on or after that date carries out the cash settlement, etc. (hereinafter in this paragraph referred to as "cash settlement, etc.") prescribed in Article 350-3, paragraph (1) (Notice by a Person Settling a Futures Contract) of the 2014 Former Order of the futures transaction prescribed in that paragraph (limited to a person who has not given notice pursuant to the provisions of Article 58, paragraph (2) (Transitional Measures Concerning Notice by the Person Settling a Futures Contract) of the Supplementary Provisions of the 2014 Amending Regulation), first changes his or her name or address during the period from the Effective Date until the settlement date prescribed in Article 58, paragraph (2) of the Supplementary Provisions of the 2014 Amending Regulation for the first such futures transaction on or after the lapse date, with respect to the application of Article 81-36, paragraph (6) (Notice by a Person Settling a Futures Contract) of the Regulation for Enforcement of the Income Tax Act in that case, the phrase "any one of (in the case where the person has come to fall under the case set out in item (i), those documents or the document confirming a change of domicile, etc. prescribed in Article 350-4, paragraph (3) of the Order)" in that paragraph is deemed to be replaced with "any one of", and the phrase "corporate number (in the case where the person is an individual, the name and domicile after the change)" in item (i) of that paragraph is deemed to be replaced with "individual number or corporate number".

①The provisions of Article 81-39, paragraph (3) (Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Consideration for Transferring Gold Bullion, etc.) of the New Regulation apply to the written notification prescribed in that paragraph that is submitted on or after the Effective Date, and the provisions then in force continue to govern the written notification prescribed in Article 81-39, paragraph (2) (Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Consideration for Transferring Gold Bullion, etc.) of the Former Regulation that was submitted before the Effective Date.

②In the case where a person who, before January 1, 2016, submitted the written application prescribed in Article 350-9, paragraph (3) (Presentation of a Copy of the Certificate of Residence or Other Documents Pertaining to Notice by a Person Receiving Consideration for Transferring Gold Bullion, etc.) of the 2014 Former Order, and who on or after that date receives payment of the consideration prescribed in Article 350-8, paragraph (1) (Notice by a Person Receiving Consideration for Transferring Gold Bullion, etc.) of the 2014 Former Order for the transfer of gold bullion, etc. prescribed in that paragraph (limited to a person who has not given notice pursuant to the provisions of Article 59, paragraph (2) (Transitional Measures Regarding Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Consideration for Transferring Gold Bullion, etc.) of the Supplementary Provisions of the 2014 Amending Regulation), first changes his or her name or address during the period from the Effective Date until the payment date prescribed in Article 59, paragraph (2) of the Supplementary Provisions of the 2014 Amending Regulation for the first consideration prescribed in Article 350-8, paragraph (1) (Notice by a Person Receiving Consideration for Transferring Gold Bullion, etc.) of the Order for Enforcement of the Income Tax Act for the transfer of gold bullion, etc. prescribed in that paragraph on or after the lapse date, with respect to the application of Article 81-39, paragraph (3) (Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Consideration for Transferring Gold Bullion, etc.) of the Regulation for Enforcement of the Income Tax Act in that case, the phrase "any one of (in the case where the person has come to fall under the case set out in item (i), those documents or the document confirming a change of domicile, etc. prescribed in Article 350-9, paragraph (3) of the Order)" in that paragraph is deemed to be replaced with "any one of", and the phrase "corporate number (in the case where the person is an individual, the name and domicile after the change)" in item (i) of that paragraph is deemed to be replaced with "individual number or corporate number".

The provisions of Article 82, paragraph (1) (Payment Report on Interest and Similar Income) and Article 83, paragraph (1) (Payment Report on Dividends and Similar Income) of the New Regulation apply to the interest and similar income prescribed in Article 82, paragraph (1) of the New Regulation or the dividends and similar income prescribed in Article 83, paragraph (1) of the New Regulation for which the date on which payment is fixed, as prescribed in Article 225, paragraph (1) (Payment Reports) of the New Act, is on or after January 1, 2020, and the provisions then in force continue to govern the interest and similar income prescribed in Article 82, paragraph (1) (Payment Report on Interest and Similar Income) of the Former Regulation or the dividends and similar income prescribed in Article 83, paragraph (1) (Payment Report on Dividends and Similar Income) of the Former Regulation for which the date on which payment is fixed, as prescribed in Article 225, paragraph (1) (Payment Reports) of the Former Act, is before January 1, 2020.

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.