Supplementary Provisions, Article 2Transitional Measures Concerning the Scope of Documents Certifying Eligibility as an Elderly Person, etc.

The provisions of Article 3-6, paragraph (1) (Scope of Documents Certifying Eligibility as an Elderly Person, etc.) of the Regulation for Enforcement of the Income Tax Act as amended (hereinafter referred to as the "New Regulation") apply to the documents prescribed in those provisions that are presented, on or after the date of enforcement of this Ministerial Order (hereinafter referred to as the "Effective Date"), at the time of notice given pursuant to the provisions of Article 9-2, paragraph (2) (Exemption from Taxation of Interest Income from Postal Savings of Elderly Persons, etc.) of the Income Tax Act as amended by the provisions of Article 1 (Partial Amendment of the Income Tax Act) of the Act Partially Amending the Income Tax Act, etc. (Act No. 14 of 2004; hereinafter referred to as the "Amending Act") (hereinafter referred to as the "New Act"), or pursuant to the provisions of Article 30-12, paragraph (1) (Written Notification of Change Concerning Tax-Exempt Postal Savings) or Article 30-14, paragraph (2) (Application Form for Inheritance of Tax-Exempt Postal Savings) of the Order for Enforcement of the Income Tax Act as amended by the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 100 of 2004; hereinafter referred to as the "Amending Order") (hereinafter referred to as the "New Order"), and the provisions then in force continue to govern the documents prescribed in those provisions that were presented, before the Effective Date, at the time of notice given pursuant to the provisions of Article 9-2, paragraph (2) (Exemption from Taxation of Interest Income from Postal Savings of Elderly Persons, etc.) of the Income Tax Act prior to amendment by the provisions of Article 1 of the Amending Act (hereinafter referred to as the "Former Act"), or pursuant to the provisions of Article 30-12, paragraph (1) (Written Notification of Change Concerning Tax-Exempt Postal Savings) or Article 30-14, paragraph (2) (Application Form for Inheritance of Tax-Exempt Postal Savings) of the Order for Enforcement of the Income Tax Act prior to amendment by the Amending Order (hereinafter referred to as the "Former Order").