Supplementary Provisions, Article 3Transitional Measures Concerning the Scope of Taxable Income of Non-Permanent Residents

Where, on or after the date of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date"), an individual makes a transfer, prescribed in Article 17, paragraph (1) (Scope of Taxable Income of Non-Permanent Residents) of the New Order, of Securities for which the date of acquisition falls within the period prescribed in that paragraph pertaining to those Securities, and that date is before the Effective Date, those Securities are deemed to fall under the specified Securities prescribed in that paragraph, and the provisions of that Article apply.