Supplementary Provisions, Article 4Transitional Measures Concerning Non-Inclusion in Necessary Expenses of Delinquent Tax, etc. on the Goods Portion

With regard to the application of Article 182-3 (Non-Inclusion in Necessary Expenses of Delinquent Tax, etc. on the Goods Portion) of the New Order during the period from the Effective Date until the date of enforcement of Article 8 (Partial Amendment of the Local Tax Act) of the Supplementary Provisions of the Act Partially Amending the Customs Tariff Act, etc. (Act No. 5 of 1997) (October 1, 1997), the phrase "delinquent tax and additional tax, and" in Article 182-3 of the New Order is deemed to be replaced with "delinquent tax and".