Supplementary Provisions, Article 4Transitional Measures Concerning Forms

①The forms specified in Appended Table III (4), Appended Table V (18) through Appended Table V (30) and Appended Table VI (1) of the New Regulation apply to the statements, reports and Withholding receipts prescribed in Article 220 (Procedures for Payment of Income Tax Pertaining to Withholding), Article 225, paragraph (1) (Payment Reports) or Article 226, paragraph (1) (Withholding Receipts) of the New Act that are attached, submitted or delivered pursuant to those provisions on or after the Effective Date, and the provisions then in force continue to govern those statements, reports and Withholding receipts that were attached, submitted or delivered before the Effective Date.

②The form specified in Appended Table V (9) of the New Regulation applies to the report prescribed in Article 225, paragraph (1) of the New Act that is submitted pursuant to that paragraph on or after January 1, 2006, and the provisions then in force continue to govern that report submitted before that date.

③For the time being, the forms prescribed in the preceding two paragraphs may be replaced by the statements, reports or Withholding receipts specified in the corresponding provisions of the Regulation for Enforcement of the Income Tax Act prior to the amendment, with entries made in them in accordance with Appended Table III (4), Appended Table V (9), Appended Table V (18) through Appended Table V (30) and Appended Table VI (1) of the New Regulation.