Supplementary Provisions, Article 4Transitional Measures Regarding Consent to Provision by Electronic or Magnetic Means Concerning Notices of Payment

The provisions of Article 92-3, paragraph (2) of the New Regulation (including as applied mutatis mutandis pursuant to Article 72-4, paragraph (10) and Article 72-6, paragraph (10) of the Regulation for Enforcement of the Income Tax Act and Article 5-4-2, paragraph (11), Article 5-4-3, paragraph (8), Article 5-4-4, paragraph (9) and Article 5-4-5, paragraph (8) of the Regulation for Enforcement of the Act on Special Measures Concerning Taxation (Ministry of Finance Order No. 15 of 1957); the same applies hereinafter in this Article) apply to the notice prescribed in Article 92-3, paragraph (2) of the New Regulation given on or after the Effective Date by the person making the payment prescribed in that paragraph, the Domestic Corporation prescribed in Article 72-4, paragraph (10) of the Regulation for Enforcement of the Income Tax Act, the Foreign Corporation prescribed in Article 72-6, paragraph (10) of that Regulation, the specific purpose company prescribed in Article 5-4-2, paragraph (11) of the Regulation for Enforcement of the Act on Special Measures Concerning Taxation, the investment corporation prescribed in Article 5-4-3, paragraph (8) of that Regulation, or the trust corporation prescribed in Article 5-4-4, paragraph (9) or Article 5-4-5, paragraph (8) of that Regulation.