Supplementary Provisions

①This Ministerial Order comes into effect as of the date of promulgation; provided, however, that the provisions amending Note 2 (5) of the table in Appended Table II (2) and Note 2 (7) of the table in Appended Table II (6) of the Regulation for Enforcement of the Act on Special Measures Concerning Taxation in Article 1, and the provisions amending Article 13, paragraph (1), item (vii) of the Regulation for Enforcement of the Income Tax Act and Note 2 (6) of the table in Appended Table II (2) and Note 2 (8) of the table in Appended Table II (6) of that Regulation in Article 2, come into effect as of the date of enforcement (January 1, 2016) of the provisions set forth in item (iii) of the Supplementary Provisions 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).

②The forms specified in Appended Table III (2), Appended Table V (3), Appended Table V (7) and Appended Table V (29) of the Regulation for Enforcement of the Income Tax Act as amended by the provisions of Article 2 (hereinafter referred to as the "New Regulation") apply to the statements or records prescribed in Article 220 or Article 225, paragraph (1) of the Income Tax Act that are attached or submitted pursuant to those provisions on or after the date of enforcement of this Ministerial Order, and the provisions then in force continue to govern those statements or records that were attached or submitted before that date.

③The forms prescribed in the preceding paragraph may, for the time being, be replaced by a statement or record prescribed in the corresponding provisions of the Regulation for Enforcement of the Income Tax Act prior to amendment by the provisions of Article 2, on which entries have been made in accordance with Appended Table III (2), Appended Table V (3), Appended Table V (7) and Appended Table V (29) of the New Regulation.