The provisions of Article 319-2 (Procedures for Approval, etc. Pertaining to Provision by Electronic or Magnetic Means of Particulars to Be Stated in Declarations Concerning Withholding by Salary Income Earners) of the New Order (including the case where they apply mutatis mutandis under Article 319-4 (Procedures for Approval, etc. Pertaining to Provision by Electronic or Magnetic Means of Particulars to Be Stated in Declarations on Receipt of Retirement Income) and Article 319-11 (Procedures for Approval, etc. Pertaining to Provision by Electronic or Magnetic Means of Particulars to Be Stated in Returns for Dependents, etc. by Recipients of Public Pensions or Retirement Packages) of the New Order) apply to cases where a person seeking the approval under Article 198, paragraph (2) (Special Provisions on the Time of Submission of Declarations by Salary Income Earners Concerning Withholding and Related Matters), Article 203, paragraph (4) (Declaration on Receipt of Retirement Income) or Article 203-5, paragraph (4) (Return for Dependents, etc. by a Recipient of a public pension or retirement package) of the New Act submits, on or after July 1, 2007, the written application under Article 319-2, paragraph (1) of the New Order (including the case where it applies mutatis mutandis under Articles 319-4 and 319-11 of the New Order).

①The provisions of Article 320, paragraph (1) (Withholding from Remuneration or Fees, Contract Money, or Monetary Awards) of the New Order (limited to the part pertaining to remuneration or fees for interpretation) apply to remuneration or fees listed in Article 204, paragraph (1), item (i) (Obligation to Withhold Taxes) of the New Act that are payable on or after July 1, 2007, and the provisions then in force continue to govern remuneration or fees listed in Article 204, paragraph (1), item (i) (Obligation to Withhold Taxes) of the Former Act that are payable before that date.

②The provisions of Article 320, paragraph (1) (excluding the part pertaining to remuneration or fees for interpretation) and paragraph (2) of the New Order apply to remuneration or fees listed in Article 204, paragraph (1), items (i) and (ii) of the New Act that are payable on or after the date specified in Article 1, item (vi) (Effective Date) of the Supplementary Provisions, and the provisions then in force continue to govern remuneration or fees listed in Article 204, paragraph (1), items (i) and (ii) of the Former Act that are payable before that date.

The provisions of Article 326, paragraphs (2) and (3) (Withholding on Annuities Based on Life Insurance Contracts, etc.) of the New Order apply to annuities prescribed in Article 207 (Obligation to Withhold Taxes) of the New Act that are payable on or after the Effective Date, and the provisions then in force continue to govern annuities prescribed in Article 207 (Obligation to Withhold Taxes) of the Former Act that are payable before the Effective Date.

①The provisions of Article 336, paragraph (2), item (vii) (Notice by Persons Receiving Interest, Dividends, etc. on Deposits and Savings, Shares, etc.) of the New Order apply to dividends and similar income prescribed in that item for which payment is determined on or after the Effective Date of the Trust Act.

②The provisions of Article 338, paragraph (3) (Confirmation, etc. by the Head of the business office of a Savings Institution, etc.) of the New Order apply to cases where the head of the business office of a savings institution, etc. referred to in that paragraph acts as an intermediary for a transfer or for the entrustment of custody prescribed in that paragraph on or after the Effective Date of the Trust Act, and the provisions then in force continue to govern cases where the head of the business office of a savings institution, etc. referred to in Article 338, paragraph (3) (Confirmation, etc. by the Head of the business office of a Savings Institution, etc.) of the Former Order acted as an intermediary for a transfer or for the entrustment of custody prescribed in that paragraph before the Effective Date of the Trust Act.

①The provisions of Article 346, paragraph (1) (Notice, etc. by Persons Receiving Delivered Money, etc.) of the New Order (limited to the part pertaining to item (i)) (excluding the part pertaining to mergers of trusts) apply to money and assets other than money prescribed in that item that the person receiving delivery prescribed in Article 224-3, paragraph (3) (Notice by Persons Receiving Consideration for the Transfer of Shares or Similar Interests) of the New Act (hereinafter in this Article referred to as the "recipient") receives through a merger prescribed in that item, where that merger is on or after May 1, 2007, and the provisions then in force continue to govern money and assets other than money prescribed in Article 346, paragraph (1), item (i) (Notice, etc. by Persons Receiving Delivered Money, etc.) of the Former Order that the recipient receives through a merger prescribed in that item, where that merger is before that date.

②The provisions of Article 346, paragraph (1) of the New Order (limited to the part pertaining to item (i)) (limited to the part pertaining to mergers of trusts) apply to money and assets other than money prescribed in that item that the recipient receives through a merger prescribed in that item, where that merger is on or after the Effective Date of the Trust Act.

③The provisions of Article 346, paragraph (1) of the New Order (limited to the part pertaining to item (ii)) (excluding the part pertaining to trust splits) apply to money and assets other than money prescribed in that item that the recipient receives through a split prescribed in that item, where that split is on or after May 1, 2007, and the provisions then in force continue to govern money and assets other than money prescribed in Article 346, paragraph (1), item (ii) of the Former Order that the recipient receives through a split prescribed in that item, where that split is before that date.

④The provisions of Article 346, paragraph (1) of the New Order (limited to the part pertaining to item (ii)) (limited to the part pertaining to trust splits) apply to money and assets other than money prescribed in that item that the recipient receives through a split prescribed in that item, where that split is on or after the Effective Date of the Trust Act.

①The provisions of Article 351, paragraph (1), item (ii) (Benefits Similar to Life Insurance Proceeds, etc.) of the New Order apply to mutual aid benefits or cancellation refunds listed in that item that are payable on or after the Effective Date, and the provisions then in force continue to govern mutual aid benefits or cancellation refunds listed in Article 351, paragraph (1), item (ii) (Benefits Similar to Life Insurance Proceeds, etc.) of the Former Order that are payable before the Effective Date.

②In the case where the provisions then in force continue to govern pursuant to the provisions of Article 88, paragraph (3) (Transitional Measures Accompanying the Partial Amendment of the Workers' Property Accumulation Promotion Act) of the Supplementary Provisions of the Act Partially Amending the Employment Insurance Act, etc. (Act No. 30 of 2007), with regard to the benefit for utilizing property accumulation savings prescribed in Article 8-2, item (iii) (Grants, etc. for Workers' Property Accumulation) of the Workers' Property Accumulation Promotion Act (Act No. 92 of 1971) prior to its amendment by the provisions of Article 87 (Partial Amendment of the Workers' Property Accumulation Promotion Act) of the Supplementary Provisions of the Act Partially Amending the Employment Insurance Act, etc. that is paid by the employer prescribed in that item, the provisions of Article 351, paragraph (1), item (ix) of the Former Order remain in force. In this case, the phrase "paragraph (2) of that Article" in that item is deemed to be replaced with "Article 29-3, paragraph (2) of the Act on Special Measures Concerning Taxation prior to its amendment by the provisions of Article 12 (Partial Amendment of the Act on Special Measures Concerning Taxation) of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2007), which remains in force pursuant to the provisions of Article 73 (Transitional Measures regarding Special Provisions on Taxation of Property Accumulation Benefits, etc. Received by Workers) of the Supplementary Provisions of that Act".

③The provisions of Article 351, paragraph (2), item (i) of the New Order apply to maturity refunds, etc. listed in that item or mid-term refunds listed in item (ii) of that paragraph that are payable on or after the Effective Date, and the provisions then in force continue to govern maturity refunds, etc. listed in Article 351, paragraph (2), item (i) of the Former Order or mid-term refunds listed in item (ii) of that paragraph that are payable before the Effective Date.