Supplementary Provisions, Article 7Transitional Measures Concerning Forms

①The forms prescribed in Appended Table III (1) through Appended Table III (6), Appended Table V (1), Appended Table V (2), Appended Table V (4) and Appended Table V (11) through Appended Table V (26) of the New Regulation apply to the statements and reports set forth in Article 220 (Procedures for Payment of Withheld Income Taxes) and Article 225, paragraph (1) (Payment Reports) of the New Act that are attached or submitted pursuant to those provisions on or after the Effective Date, and the provisions then in force continue to govern those statements and reports that were attached or submitted before the Effective Date.

②The forms prescribed in the preceding paragraph may, for the time being, be replaced with the statement or report prescribed in the corresponding provision of the Former Regulation, with entries made in accordance with Appended Table III (1) through Appended Table III (5), Appended Table V (1), Appended Table V (2), Appended Table V (4), Appended Table V (11) and Appended Table V (13) through Appended Table V (26) of the New Regulation.