Supplementary Provisions, Article 2Transitional Measures Concerning the Scope, etc. of Documents Certifying Status as a Person with a Disability or Other Eligible Person

①The provisions of Article 7, paragraph (1), item (vii) of the Regulation for Enforcement of the Income Tax Act after amendment (hereinafter referred to as the "New Regulation") (including as applied mutatis mutandis pursuant to Article 2-5, paragraph (1) of the Regulation for Enforcement of the Act on Special Measures Concerning Taxation (Ministry of Finance Order No. 15 of 1957) as amended by the provisions of Article 1 of the Ministerial Order Partially Amending the Regulation for Enforcement of the Act on Special Measures Concerning Taxation, etc. (Ministry of Finance Order No. 21 of 2021)) apply to the documents prescribed in those provisions that are presented on the occasion of the submission of an application form for tax-exempt savings under Article 10, paragraph (2) of the Income Tax Act as amended by the provisions of Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 11 of 2021; hereinafter referred to as the "Amending Act" in this paragraph) (hereinafter referred to as the "New Act"), notice under Article 10, paragraph (5) of the New Act, the submission of an application for succession to tax-exempt savings under Article 47, paragraph (2) of the Order for Enforcement of the Income Tax Act as amended by the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 113 of 2021; hereinafter referred to as the "Amending Order" in this paragraph) (hereinafter referred to as the "New Order" in this paragraph), the submission of an application form for special tax-exempt savings under Article 10, paragraph (2) of the New Act as applied mutatis mutandis pursuant to Article 4, paragraph (2) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) as amended by the provisions of Article 7 of the Amending Act, notice under Article 10, paragraph (5) of the New Act, or the submission of an application for succession to special tax-exempt savings under Article 47, paragraph (2) of the New Order as applied mutatis mutandis pursuant to Article 2-4, paragraph (3) of the Order for Enforcement of the Act on Special Measures Concerning Taxation (Cabinet Order No. 43 of 1957) as amended by the provisions of Article 1 of the Cabinet Order Partially Amending the Order for Enforcement of the Act on Special Measures Concerning Taxation, etc. (Cabinet Order No. 119 of 2021; hereinafter referred to as the "2021 Special Taxation Measures Enforcement Order Amendment Order" in this paragraph) (hereinafter referred to as the "New Order for Enforcement of the Act on Special Measures Concerning Taxation" in this paragraph), on or after the date of enforcement of this Ministerial Order (hereinafter referred to as the "Effective Date"), and to the documents confirming a Person with a Disability, etc. prescribed in those provisions for which a copy is attached or presented under Article 41-2, paragraph (5) of the New Order, or for which a copy is attached or presented under Article 41-2, paragraph (5) of the New Order as applied mutatis mutandis pursuant to Article 2-4, paragraph (3) of the New Order for Enforcement of the Act on Special Measures Concerning Taxation, and the provisions then in force continue to govern the documents prescribed in those provisions that were presented before the Effective Date on the occasion of the submission of an application form for tax-exempt savings under Article 10, paragraph (2) of the Income Tax Act prior to amendment by the provisions of Article 1 of the Amending Act (hereinafter referred to as the "Former Act"), notice under Article 10, paragraph (5) of the Former Act, the submission of an application for succession to tax-exempt savings under Article 47, paragraph (2) of the Order for Enforcement of the Income Tax Act prior to amendment by the Amending Order (hereinafter referred to as the "Former Order" in this paragraph), the submission of an application form for special tax-exempt savings under Article 10, paragraph (2) of the Former Act as applied mutatis mutandis pursuant to Article 4, paragraph (2) of the Act on Special Measures Concerning Taxation prior to amendment by the provisions of Article 7 of the Amending Act, notice under Article 10, paragraph (5) of the Former Act, or the submission of an application for succession to special tax-exempt savings under Article 47, paragraph (2) of the Former Order as applied mutatis mutandis pursuant to Article 2-4, paragraph (3) of the Order for Enforcement of the Act on Special Measures Concerning Taxation prior to amendment by the provisions of Article 1 of the 2021 Special Taxation Measures Enforcement Order Amendment Order (hereinafter referred to as the "Former Order for Enforcement of the Act on Special Measures Concerning Taxation" in this paragraph), and the documents confirming a Person with a Disability, etc. prescribed in those provisions for which a copy was attached under Article 41-2, paragraph (5) of the Former Order, or for which a copy was attached under Article 41-2, paragraph (5) of the Former Order as applied mutatis mutandis pursuant to Article 2-4, paragraph (3) of the Former Order for Enforcement of the Act on Special Measures Concerning Taxation.

②The provisions of Article 7, paragraphs (10) and (11) of the New Regulation apply to the provision, on or after the Effective Date, by the electronic or magnetic means prescribed in paragraph (7), item (i) of that Article, to the business office, etc. of the financial institution of submission prescribed in paragraph (8) or (9) of that Article, of the matters to be entered in the written notification prescribed in paragraph (8) or (9) of that Article and the matters entered in the copy of the document prescribed in paragraph (8) of that Article.