Supplementary Provisions, Article 32Transitional Measures Concerning Matters to Be Stated in a Written Application for Deferment of Payment of Income Tax on a Transfer on Deferred Payment Terms

The provisions of Article 51 of the New Regulation (Matters to Be Stated in a Written Application for Deferment of Payment of Income Tax on a Transfer on Deferred Payment Terms) apply to a written application under Article 133, paragraph (1) of the New Act (Procedures, etc. for Deferment of Payment of Income Tax on a Transfer on Deferred Payment Terms) that is submitted on or after the Effective Date, and the provisions then in force continue to govern a written application under Article 133, paragraph (1) of the Former Act (Procedures, etc. for Deferment of Payment of Income Tax on a Transfer on Deferred Payment Terms) that was submitted before the Effective Date.