Supplementary Provisions, Article 12Transitional Measures Regarding Consent to Provision by Electronic or Magnetic Means Concerning Withholding Receipts

The provisions of Article 95-2, paragraph (2) of the New Regulation (including as applied mutatis mutandis pursuant to Article 100, paragraph (4) of the Regulation for Enforcement of the Income Tax Act; the same applies hereinafter in this Article) apply to the notice prescribed in that paragraph given on or after the Effective Date by a person who pays the salary or other wage under Article 95-2, paragraph (2) of the New Regulation.