①The provisions of Article 8, paragraph (1) (Matters to Be Entered in a Statement of Change Concerning Tax-Exempt Savings) of the New Regulation (including where applied mutatis mutandis pursuant to Article 2-5, paragraph (1) (Exemption from Taxation of Interest on Small-Amount Public Bonds of Persons with Disabilities, etc.) of the Regulation for Enforcement of the Act on Special Measures Concerning Taxation) apply to the statement of change concerning tax-exempt savings prescribed in Article 43, paragraph (6) (Statement of Change Concerning Tax-Exempt Savings) of the Order for Enforcement of the Income Tax Act after amendment by the provisions of Article 1 (Partial Amendment of the Order for Enforcement of the Income Tax Act) of the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act, etc. (Cabinet Order No. 131 of 2018; hereinafter in this Article referred to as the "Amending Order") (hereinafter referred to as the "New Order"), or the statement of change concerning special tax-exempt savings prescribed in Article 43, paragraph (6) of the New Order as applied mutatis mutandis pursuant to Article 2-4, paragraph (3) (Exemption from Taxation of Interest on Small-Amount Public Bonds of Persons with Disabilities, etc.) of the Order for Enforcement of the Act on Special Measures Concerning Taxation, that is submitted on or after the Effective Date, and the provisions then in force continue to govern the statement of change concerning tax-exempt savings prescribed in Article 43, paragraph (6) (Statement of Change Concerning Tax-Exempt Savings) of the Order for Enforcement of the Income Tax Act prior to amendment by the provisions of Article 1 of the Amending Order (hereinafter in this paragraph referred to as the "Former Order"), or the statement of change concerning special tax-exempt savings prescribed in Article 43, paragraph (6) of the Former Order as applied mutatis mutandis pursuant to Article 2-4, paragraph (3) of the Order for Enforcement of the Act on Special Measures Concerning Taxation, that was submitted before the Effective Date.

②In the case where a person who, before January 1, 2016, submitted the statement of tax-exempt savings prescribed in Article 10, paragraph (3) (Exemption from Taxation of Interest Income, etc. on Small-Amount Deposits of Persons with Disabilities, etc.) of the Income Tax Act prior to amendment by the provisions of Article 14 (Partial Amendment of the Income Tax 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 in this paragraph referred to as the "Number Use Arrangement Act") (hereinafter in this paragraph referred to as the "2013 Former Income Tax Act"), or the statement of special tax-exempt savings prescribed in Article 10, paragraph (3) of the 2013 Former Income Tax Act as applied mutatis mutandis pursuant to Article 4, paragraph (2) (Exemption from Taxation of Interest on Small-Amount Public Bonds of Persons with Disabilities, etc.) of the Act on Special Measures Concerning Taxation prior to amendment by the provisions of Article 7 (Partial Amendment of the Act on Special Measures Concerning Taxation) of the Number Use Arrangement Act (limited to a person who has not submitted any of the documents set out in item (i), (ii) or (iv) during the period from that date to the day before the Effective Date), first submits, on or after the Effective Date, pursuant to the provisions of Article 43, paragraph (1) (Statement of Change Concerning Tax-Exempt Savings) of the Order for Enforcement of the Income Tax Act (including where applied mutatis mutandis pursuant to Article 2-4, paragraph (3) of the Order for Enforcement of the Act on Special Measures Concerning Taxation), the statement of change concerning tax-exempt savings prescribed in Article 43, paragraph (6) of the Order for Enforcement of the Income Tax Act or the statement of change concerning special tax-exempt savings prescribed in Article 43, paragraph (6) of the Order for Enforcement of the Income Tax Act as applied mutatis mutandis pursuant to Article 2-4, paragraph (3) of the Order for Enforcement of the Act on Special Measures Concerning Taxation (limited to the case where, on or after the Effective Date, the person has neither submitted nor provided any of the documents set out in item (i), (iii) or (iv) or the electronic or magnetic record set out in item (iv) (meaning the electronic or magnetic record prescribed in Article 10, paragraph (2) (Exemption from Taxation of Interest Income, etc. on Small-Amount Deposits of Persons with Disabilities, etc.) of the Income Tax Act; the same applies in item (iv) and paragraph (4))), with respect to the application of Article 8, paragraph (1) (Matters to Be Entered in a Statement of Change Concerning Tax-Exempt Savings) of the Regulation for Enforcement of the Income Tax Act (including where applied mutatis mutandis pursuant to Article 2-5, paragraph (1) of the Regulation for Enforcement of the Act on Special Measures Concerning Taxation) in that case, the phrase "individual number (in the case where the submitter has changed his or her name or domicile, the name, date of birth and domicile of that submitter)" in Article 8, paragraph (1), item (i) of the Regulation for Enforcement of the Income Tax Act is deemed to be replaced with "individual number":

③The persons specified by Ministry of Finance Order as prescribed in Article 4, paragraph (2) (Transitional Measures Regarding Statements of Change Concerning Tax-Exempt Savings, etc.) of the Supplementary Provisions of the Amending Order are those who have not submitted any of the documents set out in paragraph (2), items (i) through (v) of the preceding Article or in item (iv) of the preceding paragraph.

④The cases specified by Ministry of Finance Order as prescribed in Article 4, paragraph (2) of the Supplementary Provisions of the Amending Order are the cases where none of the documents set out in paragraph (2), item (i) or (vi) of the preceding Article, or the documents set out in paragraph (2), item (iv) of this Article or the electronic or magnetic record set out in that item, has been submitted or provided.

The provisions of Article 47, paragraphs (1) and (2) (Matters to Be Entered in a Tax Return) of the New Regulation apply to income tax for tax year 2020 and subsequent years, and the provisions then in force continue to govern income tax for tax year 2019 (meaning the year for the period from January 1, 2019 through December 31, 2019) and earlier years.

The provisions of Article 77-4, paragraphs (8) and (9) (Matters, etc. to Be Entered in a Return for Dependents, etc. by a Recipient of a public pension or retirement package) of the New Regulation apply to the return for Dependents, etc. by a recipient of a public pension or retirement package prescribed in Article 203-5, paragraph (10) (Return for Dependents, etc. by a Recipient of a public pension or retirement package) of the New Act that is submitted on or after the Effective Date.

①The provisions of Article 81-7, paragraph (4) (Matters to Be Entered in Books Prepared upon Application by a Person Receiving Interest and Similar Income) of the New Regulation apply to the written notification prescribed in that paragraph that is submitted on or after the Effective Date, and the provisions then in force continue to govern the written notification prescribed in Article 81-7, paragraph (3) (Matters to Be Entered in Books Prepared upon Application by a Person Receiving Interest and Similar Income) of the Former Regulation that was submitted before the Effective Date.

②In the case where a person who, before January 1, 2016, submitted the written application prescribed in Article 337, paragraph (3) (Presentation of a Copy of the Certificate of Residence or Other Documents Pertaining to Notice, etc.) of the 2014 Former Order, and who on or after that date receives payment of the interest and similar income or dividends and similar income prescribed in Article 336, paragraph (1) (Notice by a Person Receiving Interest, Dividends, etc. on Deposits and Savings, Shares, etc.) of the 2014 Former Order (limited to a person who has not given notice pursuant to the provisions of Article 49, paragraph (2) (Transitional Measures Regarding Matters to Be Entered in Books Prepared upon Application by a Person Receiving Interest and Similar Income) of the Supplementary Provisions of the 2014 Amending Regulation), first changes his or her name or address (meaning the domicile prescribed in Article 81-7, paragraph (3), item (i) (Matters to Be Entered in Books Prepared upon Application by a Person Receiving Interest and Similar Income) of the Regulation for Enforcement of the Income Tax Act; the same applies hereinafter) during the period from the Effective Date until the payment date prescribed in Article 49, paragraph (2) of the Supplementary Provisions of the 2014 Amending Regulation for the first such interest and similar income or dividends and similar income on or after the lapse date (meaning the lapse date prescribed in Article 49, paragraph (2) of the Supplementary Provisions of the 2014 Amending Regulation; the same applies hereinafter), with respect to the application of Article 81-7, paragraph (4) of the Regulation for Enforcement of the Income Tax Act in that case, the phrase "any one of (in the case where the person has come to fall under the case set out in item (i), those documents or the document confirming a change of domicile, etc. prescribed in paragraph (3) of that Article)" in that paragraph is deemed to be replaced with "any one of", and the phrase "corporate number (in the case where the person is an individual, the name and domicile after the change)" in item (i) of that paragraph is deemed to be replaced with "individual number or corporate number".

①In the case where a person who, before January 1, 2016, submitted the paper-based notice pursuant to the provisions of Article 339, paragraph (3) (Submission, etc. of Paper-Based Notice, etc. Pertaining to Interest and Similar Income from Bearer Public and Corporate Bonds) of the 2014 Former Order, and who on or after that date receives payment of the interest and similar income prescribed in paragraph (1) of that Article (hereinafter in this Article referred to as "interest and similar income") on the bearer public and corporate bonds, etc. prescribed in that paragraph (hereinafter in this Article referred to as "bearer public and corporate bonds, etc.") (limited to a person who has not given notice pursuant to the provisions of Article 51, paragraph (3) (Transitional Measures Regarding Matters, etc. to Be Entered in Paper-Based Notice by a Person Receiving Interest and Similar Income from Bearer Public and Corporate Bonds) of the Supplementary Provisions of the 2014 Amending Regulation), first changes his or her name or address during the period from the Effective Date until the payment date prescribed in Article 51, paragraph (3) of the Supplementary Provisions of the 2014 Amending Regulation for the first interest and similar income on those bearer public and corporate bonds, etc. on or after the lapse date, with respect to the application of Article 339, paragraphs (4) and (9) (Submission, etc. of Paper-Based Notice, etc. Pertaining to Interest and Similar Income from Bearer Public and Corporate Bonds) of the Order for Enforcement of the Income Tax Act in that case, the phrase "corporate number (in the case where the person is an individual, the name and domicile after the change)" in paragraph (4) of that Article is deemed to be replaced with "individual number or corporate number", and the phrase "the phrase 'paragraph (3), item (i) of that Article' is deemed to be replaced with 'paragraph (4), item (i) of that Article'" in paragraph (9) of that Article is deemed to be replaced with "the phrase 'an individual, paragraph (3), item (i) of that Article' is deemed to be replaced with 'an individual (excluding a person who has not given notice of an individual number), paragraph (4), item (i) of that Article'".

②The provisions of Article 81-11, paragraph (4) (Matters to Be Entered in Books Prepared upon Application by a Person Receiving Interest and Similar Income from Bearer Public and Corporate Bonds) of the New Regulation apply to the written notification prescribed in that paragraph that is submitted on or after the Effective Date, and the provisions then in force continue to govern the written notification prescribed in Article 81-11, paragraph (3) (Matters to Be Entered in Books Prepared upon Application by a Person Receiving Interest and Similar Income from Bearer Public and Corporate Bonds) of the Former Regulation that was submitted before the Effective Date.

③In the case where a person who, before January 1, 2016, submitted the written application prescribed in Article 337, paragraph (3) (Presentation of a Copy of the Certificate of Residence or Other Documents Pertaining to Notice, etc.) of the 2014 Former Order as applied mutatis mutandis pursuant to Article 339, paragraph (9) of the 2014 Former Order, and who on or after that date receives payment of the interest and similar income on bearer public and corporate bonds, etc. (limited to a person who has not given notice pursuant to the provisions of Article 52, paragraph (2) (Transitional Measures Regarding Matters to Be Entered in Books Prepared upon Application by a Person Receiving Interest and Similar Income from Bearer Public and Corporate Bonds) of the Supplementary Provisions of the 2014 Amending Regulation), first changes his or her name or address during the period from the Effective Date until the payment date prescribed in Article 52, paragraph (2) of the Supplementary Provisions of the 2014 Amending Regulation for the first interest and similar income on those bearer public and corporate bonds, etc. on or after the lapse date, with respect to the application of Article 81-11, paragraph (4) (Matters to Be Entered in Books Prepared upon Application by a Person Receiving Interest and Similar Income from Bearer Public and Corporate Bonds) of the Regulation for Enforcement of the Income Tax Act in that case, the phrase "any one of (in the case where the person has come to fall under the case set out in item (i), those documents or the document confirming a change of domicile, etc. prescribed in Article 337, paragraph (3) of the Order as applied mutatis mutandis pursuant to Article 339, paragraph (9) of the Order)" in that paragraph is deemed to be replaced with "any one of", and the phrase "corporate number (in the case where the person is an individual, the name and domicile after the change)" in item (i) of that paragraph is deemed to be replaced with "individual number or corporate number".

①The provisions of Article 81-21, paragraph (3) (Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Consideration for Transferring Shares, etc.) of the New Regulation (including where applied mutatis mutandis pursuant to Article 81-26 (Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Delivered Money, etc.) or Article 81-30 (Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Redemption Money or a Similar Asset) of the New Regulation) apply to the written notification prescribed in that paragraph that is submitted on or after the Effective Date, and the provisions then in force continue to govern the written notification prescribed in Article 81-21, paragraph (2) (Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Consideration for Transferring Shares, etc.) of the Former Regulation (including where applied mutatis mutandis pursuant to Article 81-26 (Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Delivered Money, etc.) or Article 81-30 (Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Redemption Money or a Similar Asset) of the Former Regulation) that was submitted before the Effective Date.

②In the case where a person who, before January 1, 2016, made the submission prescribed in Article 343, paragraph (3) (Presentation of a Copy of the Certificate of Residence or Other Documents Pertaining to Notice by a Person Receiving Consideration for Transferring Shares, etc.) of the 2014 Former Order of the written application prescribed in that paragraph, and who on or after that date receives payment of the consideration prescribed in Article 342, paragraph (1) (Notice by a Person Receiving Consideration for Transferring Shares, etc.) of the 2014 Former Order for the transfer of shares, etc. prescribed in that paragraph (limited to a person who has not given notice pursuant to the provisions of Article 54, paragraph (2) (Transitional Measures Regarding Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Consideration for Transferring Shares, etc.) of the Supplementary Provisions of the 2014 Amending Regulation), first changes his or her name or address during the period from the Effective Date until the payment date prescribed in Article 54, paragraph (2) of the Supplementary Provisions of the 2014 Amending Regulation for the first consideration prescribed in Article 342, paragraph (1) (Notice by a Person Receiving Consideration for Transferring Shares, etc.) of the Order for Enforcement of the Income Tax Act for that transfer of shares, etc. on or after the lapse date, with respect to the application of Article 81-21, paragraph (3) (Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Consideration for Transferring Shares, etc.) of the Regulation for Enforcement of the Income Tax Act in that case, the phrase "any one of (in the case where the person has come to fall under the case set out in item (i), those documents or the document confirming a change of domicile, etc. prescribed in Article 343, paragraph (3) of the Order)" in that paragraph is deemed to be replaced with "any one of", and the phrase "corporate number (in the case where the person is an individual, the name and domicile after the change)" in item (i) of that paragraph is deemed to be replaced with "individual number or corporate number".