Supplementary Provisions, Article 20-2Transitional Measures Concerning the Scope, etc. of Electronic or Magnetic Records Subject to the Special Provisions on Heavy Penalty Tax Concerning Matters Recorded in Electronic or Magnetic Records

With regard to the application of Article 59-2, paragraph (1) of the Consumption Tax Act to the matters recorded in the electronic or magnetic records listed in Article 71-2, paragraph (1), items (ii) and (vi) of the Former Order that are to be retained as under the provisions then in force pursuant to Article 153 of the Supplementary Provisions of the 2016 Amendment Act and Article 25 of the Supplementary Provisions, the provisions then in force continue to govern.