1.　Amendment by the Ministry of Finance on 20 February 1986 under Decree No. 7521635.
2.　Amendment by the Ministry of Finance on 14 June 1988 under Decree No. 770657891.
3.　Amendments to Articles 8-1, 8-2 and 8-3 by the Ministry of Finance on 25 August 1992 under Decree No. 811675660.
4.　Full text (9 articles) promulgated in the government decree No. 0900455593 by the MOF on 8 November 2005, in force from 1 January 2002.
5.　Amendments to Articles 8-1, 8-3 by the Ministry of Finance on 8 November 2005 under Decree No. 09404576740, in force from 1 January 2006.
6.　Amendments to Articles 8-1, 8-2 8-3 and 9 by the Ministry of Finance on 21 December 2006 under Decree No. 09504563400.