Supplementary Provisions, Article 24Transitional Measures Concerning Matters to Be Stated in a Written Notification on Application of the Special Provisions on the Timing of Attribution of Revenue and Expenses of a Small Enterprise

The provisions of Article 40-2 of the New Regulation (Matters to Be Stated in a Written Notification on Application of the Special Provisions on the Timing of Attribution of Revenue and Expenses of a Small Enterprise) apply to a written notification under Article 197, paragraph (1) or (2) of the New Order (Procedures, etc. for Receiving the Special Provisions on the Timing of Attribution of Revenue and Expenses) that is submitted on or after the Effective Date, and the provisions then in force continue to govern a written notification under Article 197, paragraph (1) or (2) of the Former Order (Procedures, etc. for Receiving the Special Provisions on the Timing of Attribution of Revenue and Expenses) that was submitted before the Effective Date.