Supplementary Provisions, Article 3, paragraph (2)
第二項
The provisions of Article 10, paragraphs (8) and (9) of the new Income Tax Act apply to the provision, on or after the effective date, to a business office or other office of a financial institution referred to in paragraph (8) of that Article, by the electronic or magnetic means prescribed in that paragraph, of the matters to be stated in a tax-exempt savings application prescribed in paragraph (1) of that Article, a tax-exempt savings declaration prescribed in paragraph (3) of that Article and a declaration of change in the tax-exempt savings limit prescribed in paragraph (4) of that Article.