Supplementary Provisions, Article 3Transitional Measures Regarding Matters to Be Stated in a Return for Exemption from Taxation Pertaining to Public Corporations, etc. and Public Interest Trusts, etc.

The provisions of Article 16-2 (limited to the part pertaining to paragraph (1), item (iv)) of the New Regulation apply to a return under Article 11, paragraph (3) of the Income Tax Act submitted 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 a return under Article 11, paragraph (3) of the Income Tax Act prior to amendment by the provisions of Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2024; hereinafter referred to as the "Amending Act") that was submitted before the Effective Date.