Supplementary Provisions

This Ministerial Order comes into effect as of January 1, 2024.

①The provisions of Article 2, paragraphs (6) and (7) of the Regulation for Enforcement of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers as amended (hereinafter referred to as the "New Order") apply to documents related to national tax prescribed in Article 4, paragraph (3) of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers (hereinafter in this paragraph referred to as "documents related to national tax") that are preserved on or after the date of enforcement of this Ministerial Order (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern documents related to national tax that were preserved before the Effective Date.

②The provisions of Article 4 of the New Order apply to transaction information of electronic transactions conducted on or after the Effective Date, and the provisions then in force continue to govern transaction information of electronic transactions conducted before the Effective Date.

③The provisions of Article 5, paragraph (1) of the New Order apply to national tax for which the statutory tax return due date prescribed in Article 2, item (vii) of the Act on General Rules for National Taxes (including a due date deemed to be that statutory tax return due date under the provisions of laws relating to national tax, and, for a return of refund claim prescribed in Article 61, paragraph (1), item (ii) of that Act, the day on which that return is submitted; hereinafter in this paragraph referred to as the "statutory tax return due date") arrives on or after the Effective Date, and the provisions then in force continue to govern national tax for which the statutory tax return due date arrived before the Effective Date.