The provisions of Article 151-4, paragraph (4), item (ii) of the New Income Tax Act and the provisions of that item as applied mutatis mutandis pursuant to Article 151-6, paragraph (3) of the New Income Tax Act (including as those provisions are applied mutatis mutandis pursuant to Article 166 of the New Income Tax Act) apply to income tax for which the deadline for filing the Amended Return prescribed in Article 151-4, paragraph (1) or paragraph (2) or Article 151-6, paragraph (1) of the New Income Tax Act arrives on or after January 1, 2017.