Supplementary Provisions

①This Ministerial Order comes into effect as of May 1, 1970.

②The provisions of the amended Regulation for Enforcement of the Income Tax Act (hereinafter referred to as the "New Regulation") (excluding Article 4 (Scope of Deposits and Savings, etc. Eligible for the Special Provision on Applications for Tax-Exempt Savings) of the New Regulation and the forms prescribed in Appended Table I (2) through Appended Table I (6)) 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.

③The provisions of Article 77 (Return on Receipt of Retirement Income) and Article 94 (Withholding Receipt for Severance Pay or Other Such Compensation) of the New Regulation, and the forms prescribed in Appended Table IV (2), Appended Table V (2), Appended Table V (5), Appended Table V (20) and Appended Table VI (2), apply to the return on receipt of retirement income, Withholding receipt, paper-based notice, payment report or notice of payment that is submitted or delivered on or after the day this Ministerial Order comes into effect, and the provisions then in force continue to govern those returns, Withholding receipts, paper-based notices, payment reports or notices of payment that are submitted or delivered before that day.