Supplementary Provisions, Article 2Transitional Measures Regarding General Rules for Calculation of the Amount of Income

The provisions of Article 19-4, paragraph (1) of the Regulation for Enforcement of the Income Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "New Regulation") apply to mergers and split-off-type company splits that take place 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 mergers and split-off-type company splits that took place before the Effective Date.