Supplementary Provisions, Article 3Transitional Measures Concerning the Scope, etc. of Documents to Be Presented to the Head of a Business Office of a Savings Institution, etc.

With respect to the application of Article 81-6, paragraph (2) of the Regulation for Enforcement of the Income Tax Act after amendment (hereinafter referred to as the "New Regulation") (including as applied mutatis mutandis pursuant to Article 81-20, paragraph (1), Article 81-25, paragraph (1), Article 81-29, paragraph (1), Article 81-33, paragraph (1), Article 81-36, paragraph (2) and Article 81-38, paragraph (1) of the Regulation for Enforcement of the Income Tax Act, and Article 3-17, paragraph (7) of the Regulation for Enforcement of the Act on Special Measures Concerning Taxation) during the period in which a national pension handbook is deemed, pursuant to the provisions of Article 6, paragraph (1) of the Supplementary Provisions of the Arrangement Ministerial Order, to be a document prescribed in that paragraph, the phrase "documents set forth (" in Article 81-6, paragraph (2) of the New Regulation is deemed to be replaced with "documents set forth, or the national pension handbook prescribed in Article 13, paragraph (1) (National Pension Handbook) of the National Pension Act prior to amendment by the provisions of Article 2 (Partial Amendment of the National Pension Act) of the Act Partially Amending the National Pension Act, etc. to Strengthen the Functions of the Pension System (Act No. 40 of 2020) (".