1.　Amendment by the Ministry of Finance on 20 February 1986 under Decree No. 7521432.
2.　Amendments to Articles 4,6,10,11,15,16 and 18 by the Ministry of Finance on 14 June 1988 under Decree No. 770657865.
3.　Amendments to Articles 9 and 18 by the Ministry of Finance on 26 June 1997 under Decree No. 861902651.
4.　Amendments to Articles 9 and 18 by the Ministry of Finance on 16 April 2009 under Decree No. 09804516260.
5. Amendment to Article 3-1 by the Ministry of Finance on 21 April 2010 under Decree No. 09904508510.
6. Amendments to Articles 4,8 and 18 by the Ministry of Finance on 1 July 2010 under Decree No. 09904524570.
7. Amendments to Articles 8 and 18 by the Ministry of Finance on 26 July 2011 under Decree No. 10004523870.
8. Amendments to Articles 1 and 3-1 by the Ministry of Finance on 19 January 2018 under Decree No. 10704510060.