Supplementary Provisions, Article 2Transitional Measures Concerning the Scope, etc. of Deposits and Savings, etc. for Which Special Provisions on the Application Form for Tax-Exempt Savings Are Recognized

The provisions of Article 6, paragraph (2) (Scope, etc. of Deposits and Savings, etc. for Which Special Provisions on the Application Form for Tax-Exempt Savings Are Recognized) of the Regulation for Enforcement of the Income Tax Act as amended (hereinafter referred to as the "New Regulation") apply to the written notification under Article 35, paragraph (4) (Special Provisions on the Application Form for Tax-Exempt Savings Concerning Ordinary Deposit Contracts, etc.) of the Order for Enforcement of the Income Tax Act as amended by the provisions of Article 15 (Partial Amendment of the Order for Enforcement of the Income Tax Act) of the Cabinet Order on Arrangement of Cabinet Orders Related to the Ministry of Finance Incidental to the Enforcement of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures and the Act on Arrangement of Relevant Acts Incidental to Enforcement of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (hereinafter referred to as the "Number Use Arrangement Order") (hereinafter referred to as the "New Order") that is submitted on or after the date of enforcement of this Ministerial Order (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern the written notification under Article 35, paragraph (4) (Special Provisions on the Application Form for Tax-Exempt Savings Concerning Ordinary Deposit Contracts, etc.) of the Order for Enforcement of the Income Tax Act prior to the amendment by the provisions of Article 15 of the Number Use Arrangement Order (hereinafter referred to as the "Former Order") that was submitted before the Effective Date.