Supplementary Provisions, Article 4Transitional Measures Concerning Forms

①The forms prescribed in Appended Table V (7) of the New Regulation (excluding the part relating to Note 2 (7) of the Remarks to that table) and Appended Table V (29) of the New Regulation apply to the reports and written notices prescribed in Article 225, paragraph (1) or (2) of the Income Tax Act that are submitted or delivered under those provisions on or after the date of enforcement of this Ministerial Order, and the provisions then in force continue to govern the reports and written notices prescribed in those provisions that were submitted or delivered under those provisions before that date.

②The forms prescribed in the preceding paragraph may, for the time being, be replaced by a report or written notice prescribed in the corresponding provision of the Regulation for Enforcement of the Income Tax Act prior to amendment, with entries made in it in accordance with Appended Table V (7) and Appended Table V (29) of the New Regulation.