Supplementary Provisions, Article 9Transitional Measures Concerning the Scope, etc. of Documents to Be Presented to the Head of a Business Office of a Savings Institution, etc.

The provisions of Article 81-6, paragraph (5) of the New Regulation apply to cases of giving notice, on or after the date of enforcement of this Ministerial Order (hereinafter referred to as the "Effective Date"), under Article 336, paragraphs (1) through (3) of the Order for Enforcement of the Income Tax Act as amended by Article 1 of the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act and the Cabinet Order on Enforcement of the Act on Reduction or Release, Deferment of Collection and Other Measures Related to Tax Imposed on Disaster Victims (Cabinet Order No. 111 of 2020) (hereinafter referred to as the "New Order").