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

①With regard to the application of the provisions of Article 7, paragraph (2) (Scope of Documents Certifying Status as a Person with a Disability, etc.) of the Regulation for Enforcement of the Income Tax Act during the period until the earlier of the time when a Basic Resident Register card, being a card issued pursuant to Article 30-44, paragraph (3) (Issuance of Basic Resident Register Cards) of the Residential Basic Book Act (Act No. 81 of 1967; hereinafter referred to as the "Former Residential Basic Book Act" in this paragraph and Article 47 (Transitional Measures Concerning the Scope of Documents to Be Presented to the Head of a business office of a Savings Institution, etc.) of the Supplementary Provisions) prior to the amendment by the provisions of Article 19 (Partial Amendment of the Residential Basic Book Act) of 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 (Act No. 28 of 2013; hereinafter referred to as the "Number Use Arrangement Act"), which is a Basic Resident Register card prescribed in paragraph (1) of that Article and which the provisions then in force continue to govern pursuant to Article 20, paragraph (1) (Transitional Measures Accompanying Partial Amendment of the Residential Basic Book Act) of the Number Use Arrangement Act (hereinafter referred to as the "Basic Resident Register card" in this paragraph and Article 47 of the Supplementary Provisions), ceases to be effective pursuant to Article 30-44, paragraph (9) of the Former Residential Basic Book Act and the time when the person who was issued that Basic Resident Register card is issued an Individual Number Card prescribed in Article 2, paragraph (7) (Definitions) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures pursuant to Article 17, paragraph (1) (Issuance, etc. of Individual Number Cards) of that Act, "documents listed (" in Article 7, paragraph (2) of the Regulation for Enforcement of the Income Tax Act is deemed to be replaced with "documents listed or a Basic Resident Register card prescribed in Article 3, paragraph (1) (Transitional Measures Concerning the Scope, etc. of Documents Certifying Status as a Person with a Disability, etc.) of the Supplementary Provisions of the Ministerial Order Partially Amending the Regulation for Enforcement of the Income Tax Act (Ministry of Finance Order No. 53 of 2014) that is valid on the date of notice, etc. (".

②The provisions of Article 7, paragraph (6) of the New Regulation apply to the written notification submitted pursuant to that paragraph on or after the Effective Date, and the provisions then in force continue to govern the written notification submitted before the Effective Date pursuant to Article 7, paragraph (5) (Scope of Documents Certifying Status as a Person with a Disability, etc.) of the Regulation for Enforcement of the Income Tax Act prior to the amendment (hereinafter referred to as the "Former Regulation").