Supplementary Provisions, Article 30Transitional Measures Concerning Forms

①The form prescribed in Appended Table V (31) of the New Regulation applies to the report prescribed in Article 225, paragraph (1) of the Income Tax Act that is submitted under that paragraph on or after January 1, 2021, and the provisions then in force continue to govern the report prescribed in that paragraph that was submitted before that date.

②The form prescribed in Appended Table VI (1) of the New Regulation (limited to the part relating to Note 2 (16) of the Remarks to that table) applies to the Withholding receipts prescribed in Article 226, paragraph (1) of the Income Tax Act that are submitted under that paragraph, or delivered under that paragraph or the proviso to paragraph (4) of that Article, for salary or other wage prescribed in that paragraph that is to be paid on or after January 1, 2023, and the provisions then in force continue to govern the Withholding receipts that were submitted under that paragraph, or delivered under that paragraph or the proviso to paragraph (4) of that Article, for such salary or other wage that is to be paid before that date.

③The form prescribed in Appended Table VI (1) of the New Regulation (limited to the part relating to Note 2 (17) of the Remarks to that table) applies to the Withholding receipts prescribed in Article 226, paragraph (1) of the Income Tax Act that are submitted under that paragraph, or delivered under that paragraph or the proviso to paragraph (4) of that Article, for salary or other wage prescribed in that paragraph that is to be paid during 2020 and for which the date of the last payment is on or after the Effective Date, and the provisions then in force continue to govern the Withholding receipts that were submitted under that paragraph, or delivered under that paragraph or the proviso to paragraph (4) of that Article, for such salary or other wage that is to be paid during that year and for which the date of the last payment is before the Effective Date.

④The form prescribed in Appended Table VI (3) of the New Regulation (limited to the part relating to the table in that Appended Table and Note 2 (5) of the Remarks to that Appended Table) applies to the Withholding receipts prescribed in Article 226, paragraph (3) of the Income Tax Act that are submitted under that paragraph, or delivered under that paragraph or the proviso to paragraph (4) of that Article, for public pension or retirement package prescribed in paragraph (3) of that Article that is to be paid on or after January 1, 2021, and the provisions then in force continue to govern the Withholding receipts that were submitted under paragraph (3) of that Article, or delivered under that paragraph or the proviso to paragraph (4) of that Article, for such public pension or retirement package that is to be paid before that date.

⑤The form prescribed in Appended Table VI (3) of the New Regulation (limited to the part relating to Note 2 (10) of the Remarks to that table) applies to the Withholding receipts prescribed in Article 226, paragraph (3) of the Income Tax Act that are submitted under that paragraph, or delivered under that paragraph or the proviso to paragraph (4) of that Article, for public pension or retirement package prescribed in paragraph (3) of that Article that is to be paid on or after January 1, 2023, and the provisions then in force continue to govern the Withholding receipts that were submitted under paragraph (3) of that Article, or delivered under that paragraph or the proviso to paragraph (4) of that Article, for such public pension or retirement package that is to be paid before that date.

⑥The forms prescribed in the preceding paragraphs may, for the time being, be replaced by a report or Withholding receipt prescribed in the corresponding provision of the Former Regulation, with entries made in it in accordance with Appended Table V (31), Appended Table VI (1) and Appended Table VI (3) of the New Regulation.

⑦With respect to the application of the form prescribed in Appended Table VI (1) of the New Regulation to the Withholding receipts prescribed in Article 226, paragraph (1) of the Income Tax Act that are submitted under that paragraph, or delivered under that paragraph or the proviso to Article 226, paragraph (4) of the Income Tax Act, for salary or other wage prescribed in Article 226, paragraph (1) of the Income Tax Act that is to be paid during 2020, for which the date of the last payment is on or after the Effective Date and to which the provisions of Article 190 of the New Act do not apply, the phrase "widow, single parent" in Note 2 (17), (f) of the Remarks to that table is deemed to be replaced with "a widow falling under the provisions of Article 41-17, paragraph (1) of the Act on Special Measures Concerning Taxation prior to amendment by the provisions of Article 15 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020; hereinafter referred to as the "Amending Act"), or any other widow prescribed in Article 2, paragraph (1), item (xxx) of the Act prior to amendment by the provisions of Article 1 of the Amending Act, or a widower prescribed in item (xxxi) of that paragraph".