Supplementary Provisions, Article 5Transitional Measures Regarding Withholding Receipts for Salaries or Other Wages

①The provisions of Article 93, paragraph (1) of the New Regulation and the form specified in Appended Table VI (1) of the New Regulation apply to the salary or other wage prescribed in Article 183, paragraph (1) of the Income Tax Act that is to be paid in or after 2024 and for which payment is fixed in or after that year, and for which the last payment date is on or after June 1 of that year, and the provisions then in force continue to govern the salary or other wage prescribed in that paragraph that is to be paid in or before that year and for which payment is fixed in or before that year, and for which the last payment date is before June 1 of that year.

②The form prescribed in the preceding paragraph may, for the time being, be replaced by a Withholding receipt prescribed in the corresponding provisions of the Regulation for Enforcement of the Income Tax Act prior to amendment (hereinafter referred to as the "Former Regulation"), in which entries have been made in accordance with Appended Table VI (1) of the New Regulation.