Except as provided in the following Article, the provisions of the Income Tax Act as amended by the provisions of Article 1 (hereinafter referred to as "the new Income Tax Act") and the provisions of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 2 (hereinafter referred to as "the new Act on Special Measures Concerning Taxation") apply to income tax for tax year 1989 (meaning the tax year covering the period from January 1, 1989 to December 31, 1989; the same applies hereinafter) and subsequent tax years, and the provisions then in force continue to govern income tax for tax year 1988 and prior tax years.