Supplementary Provisions, Article 5Transitional Measures Concerning the Matters to Be Certified, etc. Concerning the Life Insurance Premium Deduction

The provisions then in force continue to govern the documents listed in Article 262, paragraph (1), item (v) of the Order for Enforcement of the Income Tax Act pertaining to insurance premiums or contributions that were paid, before the Effective Date, by postal transfer prescribed in Article 47-2, paragraph (1), item (i) of the Former Regulation for Enforcement of the Income Tax Act or by bank transfer made using a payment slip prescribed in that item.