Supplementary Provisions, Article 25Adjustment Provisions Accompanying Partial Amendment of the Income Tax Act and Partial Amendment of the Order for Enforcement of the Income Tax Act

In the case where the date specified in Article 1, item (vi) (Effective Date) of the Supplementary Provisions is after January 1, 2016, with respect to the application of the provisions of Articles 37 through 39 (Transitional Measures, etc. Regarding Matters to Be Entered in Salary Income Earners' Returns for Deduction for Dependents, etc.), Article 41 (Transitional Measures Regarding Provision, by Electronic or Magnetic Means, of Matters to Be Entered in Returns Regarding Withholding for Salary Income Earners) and Article 43 (Transitional Measures Regarding Matters to Be Entered in Returns for Dependents, etc. by Recipients of Public Pensions or Retirement Packages, 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), the phrase "Article 194, paragraph (4)" in Article 37 of the Supplementary Provisions of that Ministerial Order is deemed to be replaced with "Article 194, paragraph (7)", the phrase "Article 195, paragraph (4)" in Article 38 of the Supplementary Provisions of that Ministerial Order is deemed to be replaced with "Article 195, paragraph (5)", the phrase "Article 195-2, paragraph (2)" in Article 39 of the Supplementary Provisions of that Ministerial Order is deemed to be replaced with "Article 195-2, paragraph (3)", the phrase "Article 319-11" in Article 41 of the Supplementary Provisions of that Ministerial Order is deemed to be replaced with "Article 319-12", and the phrase "Article 203-5, paragraph (8)" in Article 43 of the Supplementary Provisions of that Ministerial Order is deemed to be replaced with "Article 203-5, paragraph (9)".