Supplementary Provisions, Article 2Principles of Transitional Measures

Except as otherwise provided, the provisions of the Order for Enforcement of the Income Tax Act after the amendment (hereinafter referred to as the "New Order") (excluding the provisions of Article 38 (Notice, etc. from the Head of the business office of a Financial Institution or Other Such Place to the Person Handling Payments) of the New Order) apply to income tax for 1970 and subsequent years, and the provisions then in force continue to govern income tax for 1969 and earlier years.