Supplementary Provisions, Article 5Transitional Measures Concerning Submission, etc. of Payment Reports

The provisions of Article 84, paragraph (2), item (i) (Payment Reports on Remuneration, Fees, etc.), Article 86, paragraph (2) (Payment Reports on Life Insurance Proceeds, etc.), Article 87, paragraph (2) (Payment Reports on Maturity Refunds, etc. of Casualty Insurance), Article 88, paragraph (2) (Payment Reports on Casualty Insurance Agency Fees) and Article 90, paragraph (2) (Payment Reports on Real Property Income, etc.), and Article 93, paragraph (2), item (iv) (Withholding Receipts for Salaries or Other Wages) of the New Regulation apply to the reports or Withholding receipts prescribed in Article 225, paragraph (1) (Payment Reports) or Article 226, paragraph (1) (Withholding Receipts) of the Income Tax Act that are submitted or delivered pursuant to the provisions of those paragraphs on or after the Effective Date, and the provisions then in force continue to govern such reports or Withholding receipts submitted or delivered before the Effective Date.