Supplementary Provisions, Article 14Transitional Measures regarding Agents, etc. Appointed by Nonresidents

①The provisions of Article 290 (Agents, etc. Appointed by Nonresidents) of the New Order apply to domestic source income on or after April 1, 2008 listed in each item of Article 164, paragraph (1) and each item of paragraph (2) (How Nonresidents Are Taxed) of the New Act, and the provisions then in force continue to govern domestic source income before that date listed in each item of Article 164, paragraph (1) and each item of paragraph (2) (How Nonresidents Are Taxed) of the Former Act.

②In the case where a Nonresident who has domestic source income listed in Article 164, paragraph (1), item (iii) of the New Act that arose during the period from April 1, 2008 until before the Effective Date would, if the provisions of Article 290 (Agents, etc. Appointed by Nonresidents) of the Former Order were applied, fall under a Nonresident listed in Article 164, paragraph (1), item (iii) of the Former Act (limited to the case where the Nonresident does not fall under a Nonresident listed in Article 164, paragraph (1), item (iii) of the New Act pursuant to the provisions of Article 290 of the New Order), at the election of that Nonresident, notwithstanding the provisions of the preceding paragraph, the Nonresident may, for the period from April 1 of that year until before the Effective Date, treat the Nonresident as falling under a Nonresident listed in Article 164, paragraph (1), item (iii) of the New Act and calculate, with respect to that domestic source income, the tax base of income taxes imposed on aggregate income and the amount of income tax prescribed in Article 165 (Calculation of the Tax Base and Amount of Income Taxes Imposed on Aggregate Income) of the New Act pursuant to the provisions of that Article. In this case, where that Nonresident applies the provisions of that Article to that domestic source income, the Nonresident must apply the provisions of that Article to all of that domestic source income.