The provisions of Article 78 of the New Regulation (Written Application for Approval of the Special Provisions on the Due Date for Payment) apply to a written application under Article 217, paragraph (1) of the New Act (Application for Approval of the Special Provisions on the Due Date for Payment, etc.) that is submitted on or after the Effective Date, and the provisions then in force continue to govern a written application under Article 217, paragraph (1) of the Former Act (Application for Approval of the Special Provisions on the Due Date for Payment, etc.) that was submitted before the Effective Date.

The provisions of Article 79 of the New Regulation (Matters to Be Stated in a Written Notification in the Case of Failure to Satisfy the Requirements for the Special Provisions on the Due Date for Payment) apply to a written notification under Article 218 of the New Act (Notification in the Case of Failure to Satisfy the Requirements for the Special Provisions on the Due Date for Payment) that is submitted on or after the Effective Date, and the provisions then in force continue to govern a written notification under Article 218 of the Former Act (Notification in the Case of Failure to Satisfy the Requirements for the Special Provisions on the Due Date for Payment) that was submitted before the Effective Date.

With regard to the application of Article 81-6, paragraph (2) of the Regulation for Enforcement of the Income Tax Act (Scope, etc. of Documents to Be Presented to the Head of the business office of a Savings Institution, etc.) during the period until the earlier of the time when a Basic Resident Register card ceases to be effective under Article 30-44, paragraph (9) of the Former Residential Basic Book Act (Delivery of a Basic Resident Register Card) and the time when the person who received delivery of that Basic Resident Register card receives delivery of the Individual Number Card prescribed in Article 2, paragraph (7) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013) (Definitions) under Article 17, paragraph (1) of that Act (Delivery of the Individual Number Card), the words "documents listed below (" in Article 81-6, paragraph (2) of the Regulation for Enforcement of the Income Tax Act are deemed to be replaced with "documents listed below or a Basic Resident Register card prescribed in Article 47 (Transitional Measures Concerning the Scope of Documents to Be Presented to the Head of the Business Office of a Savings Institution, 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 day of presentation to the head of the business office of a savings institution, etc. (".

The documents specified by Ministry of Finance Order as prescribed in Article 16, paragraph (5) of the Number Use Arrangement Order (Transitional Measures Accompanying the Partial Amendment of the Order for Enforcement of the Income Tax Act) are the documents specified in the relevant items, according to the category of persons listed in Article 81-6, paragraph (1), item (i) or (ii) (limited to the part pertaining to (b)) or paragraph (3), item (i) or (iii) of the Regulation for Enforcement of the Income Tax Act (Scope, etc. of Documents to Be Presented to the Head of the business office of a Savings Institution, etc.).

①The provisions of Article 81-7, paragraph (2) of the New Regulation (Matters to Be Stated in a Ledger Prepared upon Application by a Person Receiving Interest, etc.) apply to a written application under Article 337, paragraph (3) of the New Order (Presentation, etc. of a Copy of the Certificate of Residence or Other Documents Pertaining to the Notice) that is accepted on or after the Effective Date, and the provisions then in force continue to govern a written application under Article 337, paragraph (3) of the Former Order (Presentation, etc. of a Copy of the Certificate of Residence or Other Documents Pertaining to the Notice) that was accepted before the Effective Date.

②A person who submitted the written application under Article 337, paragraph (3) of the Former Order before the Effective Date and who receives payment, on or after the Effective Date, of the interest, etc. or dividends, etc. prescribed in Article 336, paragraph (1) of the Former Order (Notice by a Recipient of Interest, Dividends, etc. on Deposits and Savings, Shares, etc.) must, by the date on which the person first receives payment of that interest, etc. or those dividends, etc. on or after the day on which six years have elapsed from the Effective Date (hereinafter referred to as the "lapse date") (in the case of a person who does not have an individual number or a corporate number prescribed in Article 81-7, paragraph (3), item (i) of the Regulation for Enforcement of the Income Tax Act (Matters to Be Stated in a Ledger Prepared upon Application by a Recipient of Interest, etc.) (hereinafter referred to as a "corporate number") on that date, the day on which one month has elapsed from the day on which an individual number or corporate number is first notified on or after that date under the provisions of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013) (hereinafter referred to as the "number notification date"); hereinafter referred to as the "payment date" in this paragraph), present to the head of the business office of a savings institution, etc. prescribed in Article 337, paragraph (1) of the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965) (Presentation, etc. of a Copy of the Certificate of Residence or Other Documents Pertaining to the Notice) who accepted that written application (hereinafter referred to as the "head of the business office of a savings institution, etc." in this paragraph and the following paragraph) the documents specified in each item of Article 337, paragraph (2) of that Order according to the category of persons listed in that item that apply to that person (hereinafter referred to as "verification documents" in the following paragraph and in Article 51 and Articles 54 through 59 (Transitional Measures, etc. Concerning Matters to Be Stated, etc. in a Ledger Prepared upon Application by a Recipient of Consideration for Transferring Gold Bullion, etc.) of the Supplementary Provisions), or transmit an electronic certificate for signature or similar record prescribed in Article 8, paragraph (3) of the Number Use Arrangement Act (Transitional Measures Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation) (hereinafter referred to as "electronic certificate for signature or similar record"), and give notice of the individual number or corporate number. In this case, if the person receiving payment of that interest, etc. or those dividends, etc. does not give that notice by the payment date, then with respect to that interest, etc. or those dividends, etc. that the person is to receive on or after that payment date and the payment of which is handled by the head of the business office of a savings institution, etc., Article 337, paragraph (5) of the Order for Enforcement of the Income Tax Act and Article 81-7, paragraph (3) of the Regulation for Enforcement of the Income Tax Act apply notwithstanding the provisions of the preceding paragraph.

③The head of the business office of a savings institution, etc. who has received the notice under the preceding paragraph (hereinafter referred to as the "notice" in this paragraph) must enter, in the ledger prepared under Article 81-7, paragraph (2) of the Former Regulation (Matters to Be Stated in a Ledger Prepared upon Application by a Person Receiving Interest, etc.), the individual number or corporate number of the person who gave the notice and either the name of the verification documents presented at the time of that notice or the fact that an electronic certificate for signature or similar record was transmitted at the time of that notice.

④The provisions of Article 81-7, paragraph (3) of the New Regulation apply to a written notification submitted on or after the Effective Date under that paragraph, and the provisions then in force continue to govern a written notification submitted before the Effective Date under Article 81-7, paragraph (3) of the Former Regulation.

①A person handling payment work, etc. prescribed in Article 16, paragraph (8) of the Number Use Arrangement Order (Transitional Measures Accompanying the Partial Amendment of the Order for Enforcement of the Income Tax Act) (hereinafter referred to as a "person handling payment work, etc." in this Article) who has made the confirmation under Article 16, paragraph (6) of that Order must make clear that the confirmation has been made, by entering, in the books prescribed in Article 16, paragraph (8) of that Order, the name of the verification documents prescribed in Article 16, paragraph (5) of that Order that were presented at the time of the notice under Article 16, paragraph (5) of that Order, or the fact that an electronic certificate for signature or similar record was transmitted at the time of that notice.

②A person who has handled the registration prescribed in Article 16, paragraph (7) of the Number Use Arrangement Order, a person who has made an entry or record in the transfer account book prescribed in that paragraph, or a person who has been entrusted with the custody prescribed in that paragraph must, if the person has received the notice under that paragraph, make clear the fact of having received that notice by entering the individual number or corporate number notified and a statement to that effect in the books concerning that registration, transfer or entrustment of custody (including similar books).

③A person handling payment work, etc., and a person who has handled the registration prescribed in the preceding paragraph, a person who has made an entry or record in the transfer account book prescribed in that paragraph, or a person who has been entrusted with the custody prescribed in that paragraph must preserve the books prescribed in Article 16, paragraph (8) of the Number Use Arrangement Order, or the books concerning registration, transfer or entrustment of custody prescribed in the preceding paragraph, for five years from the year following the year that includes the day on which those books are closed.

④A person who has handled the registration prescribed in paragraph (2), a person who has made an entry or record in the transfer account book prescribed in that paragraph, or a person who has been entrusted with the custody prescribed in that paragraph must preserve documents stating the content of the notice received under Article 16, paragraph (7) of the Number Use Arrangement Order for five years from the year following the year that includes the day on which the person received that notice.

⑤In the case of paragraph (1) or (3), if the person handling payment work, etc. is the head of the business office of a postal savings bank (meaning the postal savings bank prescribed in Article 94 (Definitions) of the Postal Service Privatization Act (Act No. 97 of 2005); the same applies hereinafter in this paragraph), the postal savings bank may preserve the books prescribed in Article 16, paragraph (8) of the Number Use Arrangement Order at a place other than the location of that business office.