Supplementary Provisions

This Ministerial Order comes into effect as of the date prescribed in Article 1, item (ii) of the Supplementary Provisions of the Act Partially Amending the Financial Instruments and Exchange Act, etc. for Strengthening the Foundations of Capital Markets and the Financial Industry (Act No. 49 of 2011) (November 24, 2011).

①The forms prescribed in Appended Table IV (2) and Appended Table V (3) of the Regulation for Enforcement of the Income Tax Act as amended (hereinafter referred to as the "New Regulation") apply to the paper-based notices and reports prescribed in Article 224, paragraph (2) (Notice by a Person Receiving Interest, Dividends, Redemption Money or a Similar Asset, etc.) and Article 225, paragraph (1) (Payment Reports) of the Income Tax Act that are submitted pursuant to those provisions on or after the date of enforcement of this Ministerial Order, and the provisions then in force continue to govern those paper-based notices and reports that were submitted before that date.

②The forms prescribed in the preceding paragraph may, for the time being, be replaced with the paper-based notices or reports prescribed in the corresponding provisions of the Regulation for Enforcement of the Income Tax Act prior to the amendment, with entries made in accordance with Appended Table IV (2) and Appended Table V (3) of the New Regulation.