Supplementary Provisions, Article 3Transitional Measures Regarding Matters to Be Entered in a Tax Return

①The provisions of Article 47, paragraphs (1) and (2), and paragraph (3) (limited to the part relating to item (xxi)), and Article 48, paragraph (2) of the Regulation for Enforcement of the Income Tax Act after amendment (hereinafter referred to as the "New Regulation") apply to cases where a Tax Return for income tax for the year 2025 or any subsequent year is submitted on or after December 1, 2025, and the provisions then in force continue to govern cases where a Tax Return is submitted before that date and cases where a Tax Return for income tax for the year 2024 or any earlier year is submitted on or after that date.

②With respect to the application of Articles 47 and 48 of the New Regulation during the period from December 1, 2025 to December 31, 2025, the phrase "基礎並びに" (basis and, joining a larger group) in Article 47, paragraph (1) of the New Regulation is deemed to be replaced with "基礎及び" (basis and, joining a smaller group), the phrase "and item (xxiv) set forth in" in that paragraph is deemed to be replaced with "set forth in", and the phrase "and item (xxiv) set forth in" in Article 48, paragraph (2) of the New Regulation is deemed to be replaced with "set forth in".