Supplementary Provisions, Article 4Transitional Measures Concerning Forms

①The forms prescribed in Appended Table II (1) through Appended Table II (6) of the New Regulation apply to the returns or application forms prescribed in Article 15 of the Regulation for Enforcement of the Income Tax Act that are submitted on or after the Effective Date, and the provisions then in force continue to govern the returns or application forms prescribed in that Article that were submitted before the Effective Date.

②The form prescribed in Appended Table V (28) of the New Regulation applies to the reports submitted under Article 225, paragraph (1) of the Income Tax Act on or after the Effective Date, and the provisions then in force continue to govern the reports submitted under that paragraph before the Effective Date.

③The form prescribed in Appended Table VI (2) of the New Regulation applies to the Withholding receipts prescribed in Article 226, paragraph (2) of the Income Tax Act that are submitted under that paragraph, or delivered under that paragraph or the proviso to paragraph (4) of that Article, for severance pay or other such compensation prescribed in that paragraph that is to be paid on or after January 1, 2022, and the provisions then in force continue to govern the Withholding receipts that were submitted under that paragraph, or delivered under that paragraph or the proviso to paragraph (4) of that Article, for such severance pay or other such compensation that is to be paid before that date.

④The forms prescribed in the preceding three paragraphs may, for the time being, be replaced by a return, application form, report or Withholding receipt prescribed in the corresponding provision of the Regulation for Enforcement of the Income Tax Act prior to amendment, with entries made in it in accordance with Appended Table II (1) through Appended Table II (6), Appended Table V (28) and Appended Table VI (2) of the New Regulation.