The provisions of Article 6, paragraph (8) (including as applied mutatis mutandis pursuant to paragraphs (11) and (13) of that Article; the same applies hereinafter in this Article) and paragraph (9) (including as applied mutatis mutandis pursuant to Article 6, paragraphs (11) and (13) of the New Act on Special Measures Concerning Taxation) of the New Act on Special Measures Concerning Taxation apply to the provision, by electronic or magnetic means prescribed in paragraph (8) of that Article, of the matters to be stated in a written application for a tax exemption prescribed in paragraph (4) of that Article (including as applied mutatis mutandis pursuant to paragraphs (11) and (13) of that Article), made on or after the Effective Date to the person who pays the interest referred to in paragraph (8) of that Article.