Supplementary Provisions, Article 3Transitional Measures Concerning the Scope, etc. of Documents Certifying Status as a Person with a Disability or Other Eligible Person

The provisions of Article 7, paragraph (2), item (iii) of the New Regulation (Scope, etc. of Documents Certifying Eligibility as a Person with a Disability or Other Eligible Person) apply to the documents prescribed in the following 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 pursuant to the provisions of Article 10, paragraph (5) (Exemption from Taxation of Interest Income, etc. from Small Amounts of Deposits of Persons with a Disability and Other Eligible Persons) 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. 23 of 2008; hereinafter referred to as the "Amending Act") (hereinafter referred to as the "New Act"), at the time of submission of the statement prescribed in Article 43, paragraph (1) (Statement of Change Concerning Tax-Exempt 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. 155 of 2008; hereinafter referred to as the "Amending Order") (hereinafter referred to as the "New Order") pursuant to the provisions of that paragraph, or at the time of submission of the written application for succession to tax-exempt savings prescribed in Article 47, paragraph (2) (Application for Succession to Tax-Exempt Savings) of the New Order pursuant to the provisions of that paragraph, and the provisions then in force continue to govern the documents prescribed in the following provisions that were presented, before the Effective Date, at the time of notice pursuant to the provisions of Article 10, paragraph (5) (Exemption from Taxation of Interest Income, etc. from Small Amounts of Deposits of Persons with a Disability and Other Eligible Persons) 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"), at the time of submission of the statement prescribed in Article 43, paragraph (1) (Statement of Change Concerning Tax-Exempt 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") pursuant to the provisions of that paragraph, or at the time of submission of the written application for succession to tax-exempt savings prescribed in Article 47, paragraph (2) (Application for Succession to Tax-Exempt Savings) of the Former Order pursuant to the provisions of that paragraph.