Supplementary Provisions, Article 3Transitional Measures Concerning Certification, etc. by Payers of a Salary or Other Wage

The provisions of Article 36-5, paragraph (1) of the New Regulation apply to cases where a certification under that paragraph is made based on a request prescribed in that paragraph made on or after the date of enforcement of this Ministerial Order (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern cases where a certification in writing under Article 36-5, paragraph (1) of the Regulation for Enforcement of the Income Tax Act prior to amendment (hereinafter referred to as the "Former Regulation") was made based on a request in writing prescribed in that paragraph that was made before the Effective Date.